A GST-registered restaurant advertises a meal with a dessert at a fixed price, calling the dessert "complimentary". The dessert is never given without the meal. How is the dessert treated under GST?

An item described as free but given only with a priced item is not a supply without consideration; the customer pays one price for both, so the dessert is part of that supply and section 8 of the CGST Act governs it as a composite or mixed supply. Schedule I covers supplies without consideration between related or distinct persons, not this offer, and section 17(5)(h) on free samples applies only to goods given away without any consideration.