Samples to Customers, Goods and Services Tax - GST

[JOHN SHANNEL]

Hello experts,

My industry is a fashion industry. We make products and send one sample to our distributors for them to see the product and give us orders.

The sample sent to distributors are considered as supply? Do i have to raise GST invoice. Please help to clarify.

Posts / Replies

[Sadanand Bulbule]

Dear querist

Please refer the comprehensive clarification issued under CBIC Circular No.92/11/2019-GST dated 07/03/2019 for more details.

[DR.MARIAPPAN GOVINDARAJAN]

It is not a supply.