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Sample goods

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(Querist)
14 June 2018 Is sample goods taxable under GST . Please suggest .
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RAJA P M

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RAJA P M (Expert)
14 June 2018 No... No need to charge GST for Sample goods. But, You ll reverse it's related ITC.
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CA Padmasri Manyam

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CA Padmasri Manyam (Expert)
14 June 2018 In case where the sample goods are given free of cost to the unrelated persons, there is no consideration. Hence, does not qualify as supply.
As per Section 17(5)(h) of CGST Act, input tax credit is not allowed on free samples.
In case where the free samples are given to the related persons or distinct persons, it will be considered as supply even without consideration. Applicable GST has to be paid on the same. Such case, input tax credit can be claimed.
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