GST ON SAMPLE

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Rajiv

Rajiv (Querist)

28 July 2017 IS GST APPLICABLE ON GOODS SENT AS SAMPLE

RAJA P M

RAJA P M (Expert)

28 July 2017 Yes applicable......

Rajiv

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

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

Rajiv (Querist)

29 July 2017 sir what is the means of first option

RAJA P M

RAJA P M (Expert)

29 July 2017 If purchase the material from supplier ll be taxable. The tax can't take ITC.....

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Rajiv

Rajiv (Querist)

29 July 2017 SIR CAN YOU DESCRIBE IT WITH AN EXAMPLE.

RAJA P M

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

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

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

RAJA P M (Expert)

29 July 2017 Are you satisfied......?!

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Rajiv

Rajiv (Querist)

29 July 2017 yes sir it means gst will be applicable on sample

RAJA P M

RAJA P M (Expert)

29 July 2017 Yes... You are Exactly right......

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Rajiv

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

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

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

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