Free Sample

According to credit provisions in the GST Act, input tax credit shall not be allowed for goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples.

Originally posted by : RAJA P M
	Yes. GST applicable.... Hitendra Dave is said exactly correct....

But in free sample only goods are supplied and there is no consideration received.

Then how the GST would be applicable..??

FREE SAMPLE :  No GST on Free sample, as GST levied on transaction amount and here transaction amount is NIL.

But as per guidelines regarding exception from ITC free samples are also there, so no ITC can be claimed on tax paid on Free samples inward.