free samples are taxable or exemted

If you reverse ITC of matereials used for making free samples then Samples will not be chargeble to tax, in other cases free samples will also be taxed under gst.

Hi

If we sent Free sample for customer development, in GST is it require to generate billing ? ( inventory not maintained SAP for any biilling ) any Tax liability here ? what is the impect at the time of filing GST return.