GST for Free items-Suggested Solution

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I think the provision of charging GST on the items being given as free of cost is to avoid mal-adjustment of ITC. The manufacturers may claim ITC full for the goods produced but collect lesser because of the items given free. Now, they will have to keep account of the free samples and deposit the GST or not to claim the ITC proportionately. Buy one and Get one Free may have the same treatment - the goods being sold shall have either double GST or the manufacturer may not claim the ITC on the goods being given as free in the offer. Kindly correct me if I am wrong.

Even if the goods are free the GST must be paid. Why people who supplied goods should suffer loss of tax set off paid for the item.

Every one are self confused about GST and confusing others. Only when a sale takes place there will be GST. There has not been any change of definition of 'Sales' after introduction GST. Free sample of medicine to doctors, specimen copy of books to teachers etc. all comes under advertisement / business promotions. Thus in sample medicine, there is no price tag. Books are also stamped with specimen copy. However 'Buy one, get one free', '20% Extra' etc. will go by the same rules as has been prevailing during pre-GST regime.

A taxable supply is one made in course of business and for a consideration. GST is to be paid on transaction value. If the consideration is not there, it'll be a free supply but the ITC for the same would need to be reversed. Buy one get one free is actually a discount and GST would be oyablenon the transaction value.