Que-1 Whether the extra packs of Cigarettes would again be leviable to GST?
Ans-1 Answered in the negative in view of the discussions made above.
Que-2 If yes, the taxable value which can be attributed to such extra packs of Cigarettes for levy of GST?
Ans-2 Not answered in view of answer to Question No. 1 above
Que-3 whether extra packs of Cigarettes would be considered as exempt supplies or free samples and hence attract the provisions of Section 17(2) of the UPGST Act, 2017 read with rule 42 of the UPGST Rules, 2017 or clause (h) of Section 17(5) of the UPGST Acts, 2017
Ans-3 The extra packs of cigarettes will not be considered as exempt supplies or free samples and hence the provisions of 17(2) of the UPGST Act, 2017 read with Rule 42 of the UPGST Rules, 2017 or clause (h) of Section 17(5) of the UPGST Act, 2017 will not be applicable.
