Free samples under export

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CA Saba Naaz (Querist)
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24 April 2019 What should be the treatment of GST on free samples sent outside India ? Are they taxable or exempt as they are export?
Free samples given in India are not treated as supply for the purpose of GST.
Secondly, if we pay GST, then can we claim refund ?

CA Anita Bhadra

CA Anita Bhadra (Expert)
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24 April 2019 Govt vide circular No. 92/11/2019 clarified about treatment of free samples & Gifts .
It has been staed that goods or supplies which are supplied free of cost ( without any consideration ) shall not be treated as supply .
Free sample is not taxable in India and outside India as well .

ITC not available on free sample vide sec 17(5)(h) of CGST Act

CA Saba Naaz

CA Saba Naaz (Querist)
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24 April 2019 I know the treatment in India.. I am specifically asking about samples exported

CA Anita Bhadra

CA Anita Bhadra (Expert)
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24 April 2019 If GST is not applicable on certain goods in India , it will never be applicable on the same good when exported .

CA Saba Naaz

CA Saba Naaz (Querist)
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24 April 2019 OK.. Thanks

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