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Input tax credit

ITC / Input 185 views 3 replies
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39 Points Posted on 14 June 2018
In case of inward supply a registered person who received the goods as free samples on which he has paid only GST taxes and no value of goods, can he avail input tax credit on this. Please give suggestion . Thank you .
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On 14 June 2018 at 21:22 Report
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Tax Consultant
593 Points Posted on 14 June 2018
Is supplier and recipient related party?.
if not, why the supplier of free sample are changing gst.

Supply between unrelated party without consideration is not considered as a supply and gst is not leviable.

As it is not a supply under gst, no input credit will be allowed.
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On 14 June 2018 at 21:41
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"Do the Right Thing...!!!"
128152 Points Posted on 14 June 2018
If the "FREE SAMPLES" received with Tax then it's not as free as per GST...
If Free samples then GST not chargeable...

So,
As per Your query You can avail the ITC benefits
or
The supplier will be prepare without GST for the Samples...
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On 14 June 2018 at 22:56
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24196 Points Posted on 14 June 2018
Agree with Rajbir sir and Raja sir views.
If the gst is collected on invoice, ITC can be claimed. But in the invoice gst should be there.
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On 14 June 2018 at 23:50


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