how to treat sampling

As per sec 7(1)(a) of CGST Act, 2017, Supply includes sale, transfer, barter, exchange, renting, license, lease, disposal of goods or services or both for a consideration in the course of furtherance of business, whether made or agreed to be made.

Hence, in my view, delivery of goods as sample must be considered as a taxable supply and based on nature of goods applicable GST rate should be determined.