dear sirs
please clarify if we send free samples to customer is it taxable or not.
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free sample to customers
Replies (3)
No. But in terms of Section 17(5)(h) of CGST Act, ITC not available on such goods, so ITC contained in such supply must be reversed
as per section 7(c) of cgst act 2017,
supply includes
activitites specified in schedule 1 made without considieration.
schedule 1
pont 2- where there is a supply of gopds and services to related one or disitinct person in furthwrence of business.
supply includes
activitites specified in schedule 1 made without considieration.
schedule 1
pont 2- where there is a supply of gopds and services to related one or disitinct person in furthwrence of business.
so if u r supply free samples to customers and u r taxable person, then as per section 7 c schedule 1 point 2
ot is a supply
and Gst is applicable om such supply provided u r not fall on scetion 22 or 24 of CSGST act
ot is a supply
and Gst is applicable om such supply provided u r not fall on scetion 22 or 24 of CSGST act
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