No GST on extra packs of cigarettes supplied along with regular supply under single price

In re Deputy Commissioner, CGST & C.Ex  (GST AAAR Uttar Pradesh) No GST on extra packs of cigarettes supplied along with regular supply under single price The AAAR, Uttar Pradesh in the matter of M/s Deputy Commissioner, CGST & C.EX. Division-2[Order No- UP/AAAR/01/2022 dated May 23, 2022] upheld the AAR order and stated that Goods and Services Tax (“GST”) shall not levied on extra packs of cigarette supplied along with regular supply. Facts: M/s Golden Tobie Private Limited (“the Respondent”) has engaged in the business of manufacturing cigarettes (“the Goods”). In order ...