Export for Paid Samples, Goods and Services Tax - GST

[Arun Kumar]

My products have high development cost but low material cost. For Ex. If customer wants a size or O ring, he is ok to pay high development cost for 10 pcs. If O Ring cost id ₹ 10 each, the development cost would be ₹ 2500.

I would like to know as my products fall under 28% tax slab, will it be necessary to pay 28% tax in invoice as it will be sent as sample shipment (value less than INR 20,000)?

I believe it is necessary to export through shipping bill to get refund of tax, but for sample shipment, will it be 28% tax applicable as invoice value will be less than INR20,000??

Posts / Replies

[Kishan Barai]

Yes you will get refund of IGST paid at the time of purchase of goods, refund is not on your sales price , not GST would be lavied on your sales price for Exports.