Block Credit Sec 17(5)(h)

Is input available if goods are sent on free sample to own unit and GST has been charged on such supply.
Replies (4)
Quick Summary
This discussion addresses whether Input Tax Credit (ITC) is available when goods are sent as free samples to one's own unit, especially if GST has been charged on the supply. While ITC might typically be blocked for free samples, it can be available if the transfer is properly accounted for and GST is charged on the outward supply. An invoice is generally considered mandatory for such transactions.

Itc may blocked and reversel on free sample to own unit.
If have shown it as transfer then ITC available
Invoice may consider as mandatory for futherence supply.
Yes ITC is available when GST has been charged on its outward supply.

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