AAR: Supply of additional packs of cigarettes under promotional scheme not leviable to GST

Maharashtra AAR holds that supplying additional packs of cigarettes along with the regular supply of cigarettes of a particular quantity, without receiving any additional consideration for the additional packs as a part of brand promotion scheme would not be leviable to GST; Refers to Circular No. 92/11/2019-GST dated March 7, 2019; Remarks that it is not an individual supply of free goods but a case of two or more individual supplies where a single price is being charged for...