Free Supply of Goods – reg
Hereby I would like to have clarification in supply of Free goods is Taxable or Not. The Invoice Format is listed below
S.No HSN Code Product name Qty Free Rate Amount Tax % CGST SGST Total
1 3004 ABC 10 1 10 100 12
My doubt is whether tax should be collected for 10 or (10 +1) .
I need an detailed example for Section 7(1)(a) & 15(3)