Reversal of ITC on free samples exported, Goods and Services Tax - GST

[Hariharan Sundaram]

Dear experts,

Whether ITC has to be reversed on export of free sample if required how to quantify it ?

Posts / Replies

[Shilpi Jain]

However, there is no mechanism prescribed in the law to determine the amount of reversal. So a reasonable means can be adopted. i.e. take the costing data to estimate the amount of ITC involved in it per unit and reverse.

You could also consider making an intimation to the department in this regard .