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GST ON SAMPLE

rajeev khulbe (accoutant) (186 Points)

29 July 2017

IS GST AVAILABLE ON SAMPLE SEND TO CUSTOMER

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10 Replies

upasana gupta (Finance Professional) (3931 Points)
Replied 29 July 2017

Yes GST shall be applicable on sample send customer.

rajeev khulbe (accoutant) (186 Points)
Replied 29 July 2017

thanks for reply mam but my consultant saying following regarding gst on SAMPLE

As per the given facts, since, "Samples" are being delivered without charging any consideration and they will be received back within a month or two, therefore, the activity does not amount to "SUPPLY".

Therefore, no GST will be applicable on such sending of Samples.

As per rule 55(1)(c) of the CGST Rules, 2017 such samples will be removed against a delivery challan the purposes of transportation of goods

rajeev khulbe (accoutant) (186 Points)
Replied 29 July 2017

any expert reply plz

Gauraksh Malik (Student CA Final ) (78 Points)
Replied 29 July 2017

mr rajeev though u r right what u r saying
lets make it simple not being technical
section 7 talks about levy and collection of gst
of which basic conclusion draws what is done in busines for a consideration is gst levailabe

but section 7(1) (c) clearly states activities specified in schedule I made without consideration then gst will be levialbe even if if no consideration
now come to schedule I entry no 2
which clearly states that supply of goods or services
between related persons or deemed distinct persons

the defination of rleated persons is defined in section 15 and deemed distince in 25.

if u giving samples to the persons incledued in these 2 section then gst will be levialbe without consideration

and the crux of the query
sample giving to consumers is not under the purview of section 7 thery not subject to gst.

rajeev khulbe (accoutant) (186 Points)
Replied 29 July 2017

Any expert

Gauraksh Malik (Student CA Final ) (78 Points)
Replied 29 July 2017

Mr rajeev
i think u r underestimating me by writing "any expert."
For yr kind information i am lawyer too along with Semi qualified CA.
Might be u have read on to my id that is showing ca final student and u analysed that.
I think it is superier to a accountants degree right.

rajeev khulbe (accoutant) (186 Points)
Replied 29 July 2017

नही सर ऐसी बात नही हैं। just wanted to knew other experts review on my query. some expert told that gst not applicable and some told that gst applicable so I am in doubt

rajeev khulbe (accoutant) (186 Points)
Replied 29 July 2017

no sir u are genius but GST APPLICABLE ON RETURNABLE GATE PASS AND NON RETURNABLE GATE PASS

rajeev khulbe (accoutant) (186 Points)
Replied 29 July 2017

you are genius sir just want ed to knew other experts review on my query. some expert told that gst not applicable and some told that gst applicable so I am in doubt