if sample accepted by party.
if sample rejected by party.
for free sample invoice required and itc is available or not.
what will be the senirio under GST for the abaove
Section 17(5)(h) of the IGST ACT Provides that No input tax credit is available if goods lost, stolen, destroyed , written off or disposed off by way of gift or free sample.
Input tax credit on inputs & services used in free sample should be reversed.
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