free sample in gst

GST Tax Treatment of Free Samples & Supplies

GST Input Tax Credit shall not be allowed for goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples.

Accordingly, input tax credit is required to be reversed pertaining to goods which have been disposed of by way of free samples.

If free promotional item is provided with the taxable product than the consideration for the same will be value charged from the consumer.

wether It will taxable or not, yes on what value