Raw material sent to usa for testing...treatment under gst?

 It is zero rated supply for export in terms of section 16  of IGST Act. you will be eligible to avail ITC in respect of tax charged on inputs/input services.The place of supply is outside India. The goods may be exported under bond/lut (under claim for drawback) or on payment of IGST which can be claimed as refund. Apparently, there would be no foreign exchage remittance. You should take exemption from RBI in this regard.

But in this case, this is for testing purpose, I think there is no trade would happen between the parties. So should they want to revise the itc claimed for that raw material ?

Ok..Thanks a ton!

Mr. Vineeth, You are right. As per Circular No. 92/11/2019-GST dated 07.03.2019 free samples are not considered as "Supply". There is no considertaion involved so material will be sent on delivery challan and ITC will be reversed. Material can be moved on Tax invoice after charging GST.