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GST on Product Development Services fees and Free sample given after R&D, Goods and Services Tax - GST

Issue Id: - 119393
Dated: 8-11-2024
By:- Pravin Talegaonkar

GST on Product Development Services fees and Free sample given after R&D


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Dear Sir,

I hope you are doing good.

My question whether GST is applicable on product development charges (R&D Services and free sample given to customer after Product Development Charges

Thanks & Regards

Pravin Talegaonkar

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Posts / Replies

Showing Replies 1 to 4 of 4 Records

Page: 1


1 Dated: 9-11-2024
By:- Ganeshan Kalyani

New entry 44A is being inserted to the notification no. 12/2017-CTR dated 28.06.2017

Research and development services against consideration received in the form of grants supplied by –

(a) a Government Entity; or

(b) a research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961.

falling under Heading 9981,

Provided that the research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961 is so notified at the time of supply of the research and development service.”


2 Dated: 10-11-2024
By:- Amit Agrawal

Kindly elaborate your point/s of doubt please. Are your concerned about chargeability of 'R&D Services' or 'Sample' given on free of charge or both? Or your query is about exemption? 


3 Dated: 13-11-2024
By:- Shilpi Jain

Is your customer a related party? Is there a consideration charged for this? Need more details to guide.


4 Dated: 13-11-2024
By:- Pravin Talegaonkar

Hi,

Customer is not related party.

Regards 

Pravin Talegaonkar


Page: 1

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