Hi,
supply of free samples, can we charge gst on it?
Free samples to the customers who are not related persons - no consideration is received. Hence, the activity does not qualify as supply.
as per Section 17(5)(h), input tax credit of GST paid on procurement of such goods shall be reversed.
SMJ global advisors pvt ltd
New Delhi
B.Com
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Rahul Dang & Associates-Chartered Accountants
Pune
CA Inter
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CAclubindia
