Input on Sample material Import

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Dear All,

Please suggest we imported goods as sample material and paid import duty(BCD,SWS &IGST) having valid Bill of entry copy can we claim input for IGST part or else it is ineligible as sample material import .
Replies (1)

YOU CAN CLAIM  ITC, There is no provision in GST restricting ITC for sample material purchased

The restriction is for the distribution of samples free of cost in such case only ITC needs to be reversed.

So, if you are distributing something free of cost then ITC used to produce such goods needs to be reversed.


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