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GST ON FREE SAMPLES

This query is : Resolved 

25 July 2017 If we send free samples to overseas than we need to make RCM invoice ? Can we claim ITC ?

26 July 2017 According to credit provisions in the GST Act, input tax credit shall not be allowed for goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples. Accordingly, input tax credit is required to be reversed pertaining to goods which have been disposed of by way of free samples.



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