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how to treat sampling

Neelakanta Neelu (29 Points)

16 December 2017

I gave certain items as samples how to treated it in GST

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Satya Lahiri Dandlamudi (CA Final student) (526 Points)
Replied 16 December 2017

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.