Availability of itc on samples sent for lab testing under legal requirement.

Greeting of the day.

My query is w.r.t availability of ITC on diagnostic item(imported in India). One of the clients is dealing in trading of diagnostic items which he imports from outside India on which he pays customs duty and IGST. Now as per legal requirement he is required to send the batch for lab testing which never returns to the client because of the nature of the product. His concern is whether ITC of IGST paid on such samples available or not as he is not distributing them as free sample.

Thanks in advance.

Replies (1)
you cannot claim itc of gst paid
it us covered under sec 17(5) that deal's with blocked credit

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
08 October 2026
Accounts and Tax Associate

POOJA R TELI & CO

Pune

CA Inter

View Details
Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details
Company
Featured 27 October 2026
semi-qualified CA

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Final

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details
Company
16 October 2026
CA article trainee

Zerdi & Co. Chartered Accountants

Pune

CA Inter

View Details
Company
ARTICLESHIP 07 October 2026
Article Assistant

Malhotra Rajesh & Associates

New Delhi

B.Com

View Details
Company
12 October 2026
Finance

I-Genext Consulting Private Limited

New Delhi

CA

View Details
Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details