Gst on free samples to sez unit

This discussion clarifies the Goods and Services Tax (GST) implications when supplying free samples to Special Economic Zone (SEZ) units. While goods supplied to SEZ units are generally zero-rated, the taxability of free samples without consideration is debated. The consensus suggests that IGST should be charged on these sample sales, as a Letter of Undertaking (LUT) may not be applicable in such cases.