Golden Tobie (P.) Ltd. {AUTHORITY FOR ADVANCE RULINGS, UTTAR PRADESH} :Date of Order : 18-10-2021simplified explanation of the GST ruling by the Uttar Pradesh Authority for Advance Rulings regarding a promotional scheme involving cigarettes:
Context:
Golden Tobie (P.) Ltd. introduced a promotional scheme where customers would receive an additional 30 packs of cigarettes for every purchase of 100 packs, while paying only for the 100 packs.
Issue:
The question was whether GST should be levied on the additional 30 packs of cigarettes provided under...
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