GST ON SAMPLE


This query is : Resolved 

(Querist)
28 July 2017 IS GST APPLICABLE ON GOODS SENT AS SAMPLE

RAJA P M (Expert)
28 July 2017 Yes applicable......

Rajiv (Querist)
28 July 2017 but sir my consultant saying following   As per the given facts, since, "Samples" are being delivered without charging any consideration and they will be received back within a month or two, therefore, the activity does not amount to "SUPPLY". Therefore, no GST will be applicable on such sending of Samples.   As per rule 55(1)(c) of the CGST Rules, 2017 such samples will be removed against a delivery challan the purposes of transportation of goods.  

RAJA P M (Expert)
28 July 2017 Samples treated in two things.... 1. The samples purchase vide tax can't available as ITC. 2. If you give samples, then you can pay the tax at items value. Ex: Sample value is 1000 Tax is : 180. YIU can pay the tax 180 to government.... You can give your goods to anyway. But, govt want Tax on the items. means if you sell the item (sample) in invoices then you collect tax and pay to govt. So, Now you pay the tax and you sell your goods or give to free or give it's samples or throw your goods anyway. But. the item value tax.... that's all

Rajiv (Querist)
29 July 2017 sir what is the means of first option

RAJA P M (Expert)
29 July 2017 If purchase the material from supplier ll be taxable. The tax can't take ITC.....

Rajiv (Querist)
29 July 2017 SIR CAN YOU DESCRIBE IT WITH AN EXAMPLE.

RAJA P M (Expert)
29 July 2017 Purchase Item A 10 Nos 100000.00
GST @ 18% 18000.00
Total 118000.00
Your ITC Rs. 1800.00
Tax on Item A 1 No = 180.00

Sample Item A 1 No 180.00

You ll Reverse 180.00
Actual ITC you get only 9Nos Tax (Balance Reversed 180) 1620.00

Rajiv (Querist)
29 July 2017 THANKS SIR FOR YOUR VALUABLE REPLY BUT SIR IF GST ON SAMPLE APPLICABLE. THEN WHY MY CONSULTANT ARE SAYING THAT GST WILL NOT APPLICABLE ON SAMPLE. IS HE WRONG?

RAJA P M (Expert)
29 July 2017 Actually we can think logically...
If you purchased 10 nos (10000) tax Value is Rs. 1000. If u add margin ten nos. After selling 10nos you can collect Tax Rs. 1500 and to pay govt after itc adjust. Govt ll have Rs. 500.

If you sell only 9nos and 1 is sample.
You collect Tax only 9nos Rs.1350. Balance 1no's tax can't get Govt. Govt ll loss their tax on the sample item.So, it ll be reverse/Payabe.

Point of View : You can give Sample/Free from your pocket not on Govt pocket



RAJA P M (Expert)
29 July 2017 Are you satisfied......?!

Rajiv (Querist)
29 July 2017 yes sir it means gst will be applicable on sample

RAJA P M (Expert)
29 July 2017 Yes... You are Exactly right......

Rajiv (Querist)
29 July 2017 THANK YOU VERY MUCH SIR FOR YOUR GREAT SUPPORT,
SIR CAN YOU HELP ME IN FOLLOWING QUERY
, if I sale a Property (Land) Rs- 8 Lakh & his circle value is 1.44 Lakh & i want all fund deposit in bank so how can I treat in leagel, should I deposit tax


Rajiv (Querist)
29 July 2017 SIR
IS RETURNABLE GATE PASS ( R.G.P) AND NON RETURNABLE GATE PASS ( N.R.G.P) ARE VALID UNDER GST. IT WE SEND SOME MATERIAL TO ANOTHER PARTY

Rajiv (Querist)
01 August 2017 PLEASE REPLY THIS QUERY
SIR IS RETURNABLE GATE PASS ( R.G.P) AND NON RETURNABLE GATE PASS ( N.R.G.P) ARE VALID UNDER GST. IT WE SEND SOME MATERIAL TO ANOTHER PARTY



You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now



Similar Resolved Queries


loading


Unanswered Queries



CCI Pro



Answer Query



Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details
Company
31 October 2026
Accountants

sankaran and krishnan

New Delhi

B.Com

View Details
Company
Featured 03 October 2026
Accountant

A P Lodha and Associates

Jalna

B.Com

View Details
Company
23 October 2026
Sr. Accountant

SANKARAN & KRISHNAN

New Delhi

B.Com

View Details
Company
12 October 2026
Finance

I-Genext Consulting Private Limited

New Delhi

CA

View Details
Company
13 October 2026
Accountant

Zerdi & Co. Chartered Accountants

Pune

B.Com

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details