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India: GST treatment of sales promotions; GST amnesty in Maharashtra

India: GST treatment of sales promotions

The KPMG member firm in India has prepared reports about the following goods and services tax (GST) developments. Read more at the hyperlinks provided below.


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  • Clarification of GST treatment, sales promotions: India’s Central Board of Indirect Taxes and Customs issued a circular clarifying the GST treatment for various sales promotion schemes—including free samples, buy-one-get-one-free offers, and sale discounts—offered by businesses to customers. Read a March 2019 report [PDF 692 KB]
  • Amnesty to settle pre-GST disputes, Maharashtra state: The state government of Maharashtra (where Mumbai is located) passed an ordinance that allows for the settlement of arrears of tax, interest, penalty or late-fee levied, payable or imposed under the pre-GST regime state tax laws. Read a March 2019 report [PDF 722 KB] 

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