GST ON FREE SAMPLES
This query is : Resolved
14 July 2017
Whether GST is levied on free samples?
(Please give the answer with reference to section/rules and notification/circulars if any)
QUES 1: Lets Say, I sell 100 Qty of Biscuits for Rs 30 each and also give 5 Packets(Qty) free when someone purchases 100 Qty. Whether GST is levied on the free samples given or not?
QUES 2: New Product came in market and I give free samples of that product to customers. Whether GST is charged or not?
CA. Vinodh Kothari
(Expert)
14 July 2017
No GST to be charged on Free Samples. ITC on free samples to be reversed refer Sec 17 of CGST Act
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KAVIRAJA ADDANGADI
(Expert)
15 July 2017
Section 17(5) clearly states that ITC will not be allowed in respect of goods distributed as free samples or gift.
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