Gst on free sample goods

Gst will be charged on free sample goods?
Replies (2)
GST would be applicable on supply of goods and services, section 15 provides that supply includes all form of supply for a consideration, so if there is no consideration, no GST would be applicable.
provided the case is not falling under schedule 1, in that case GST would be applicable, even though supply is without consideration
sorry it is section 7

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