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Free Supply of Goods – reg

GaneshGanesh Staff asked 1 year ago

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)