GST on sample supply

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..... GST on sample supply
Query (Issue) Started By: - HimansuSekhar Sha Dated:- 27-7-2017 Last Reply Date:- 29-7-2017 Goods and Services Tax - GST
Got 5 Replies
GST
Sir, Please clarify whethe .....

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..... r any GST will be leviable on sample supply. In my opinion it is not a supply as no consideration is involved even if it is related for furtherance of business. But credit has to be reversed. Please .....

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..... clarify Regards Reply By Rajagopalan Ranganathan: The Reply: Sir, Schedule I of CGST Act, 2017 enumerates activities to be treated as supply even if made without consideration. This schedule does .....

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..... not include supply of free sample without consideration. Therefore, in my opinion, free samples are not liable to gst. Reply By MARIAPPAN GOVINDARAJAN: The Reply: I agree with the conclusion of Shri .....

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..... Rajagopalan. Reply By HimansuSekhar Sha: The Reply: I also think on the same line. Thank you sir Reply By KASTURI SETHI: The Reply: I support views of all the experts. Reply By R.S. Mangal: The .....

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..... Reply: See the implication of Section 17(5)(h) of CGST where the ITC is not allowed on goods disposed off by way of free samples.
Discussion Forum - Knowledge Sharing .....

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