GST on sample supply, Goods and Services Tax - GST

[HimansuSekhar Sha]

Sir,

Please clarify whether 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 clarify

Regards

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

Schedule I of CGST Act, 2017 enumerates activities to be treated as supply even if made without consideration. This schedule does not include supply of free sample without consideration. Therefore, in my opinion, free samples are not liable to gst.

[MARIAPPAN GOVINDARAJAN]

I agree with the conclusion of Shri Rajagopalan.

[HimansuSekhar Sha]

I also think on the same line. Thank you sir

[KASTURI SETHI]

I support views of all the experts.

[R.S. Mangal]

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.