Please note that the Revolution Card is valid from 1st September to 31st August Revolution Card is available in selected bars and is valid all day, every day except after 9pm on Saturdays. In N-U-L, the card is valid all day, every day except after 9pm on Fridays. In the Leadenhall bar, the Revolution Card is not valid after 9pm on any day.
In the Richmond bar, the Revolution Card is not valid after 8pm on any day. Please ensure you check any exclusions with your local bar before purchasing. Revolution Card offers are not available in conjunction with any other offer and are only valid in participating bars. Revolution reserves the right to refuse service and remind all customers to please drink responsibly.
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By Deepshikha Sikarwar. NEW DELHI: Buy one and get one, free samples and additional quantities for the same price — the mainstay of marketing for FMCG , pharmaceutical and textile companies and food and retail chains — may no longer be taxed. Tax authorities had sent notices to companies in these sectors that had offered such freebies, which had become taxable after the goods and services tax was rolled out last year.
The final call on the issue will be taken by the Council, a government official told ET. The Law Review Committee said in a report submitted to the Council that the total consideration paid for such goods should be chargeable to GST and input tax credit should not be denied in such cases. Essentially, the price paid by the consumer for the goods would be considered for the levy of GST, even though one item may have come free with another. By that logic, the input taxes on both items would be available to be set off against the final tax.
The committee said gifts and samples should not be denied input tax credit. Also, an annual value cap may be fixed at 0.
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Promotional schemes such as buy-one-get-one-free are very popular, but some companies axed them after the GST regime came into force in July last year. Some others continued to get calls from the tax department, especially drug companies, which are known to distribute free samples to medical practitioners.
Read this article in : Hindi.