SAMPLE EXPORT SALE

Is gst levied on the export sample sale?
Replies (3)
Quick Summary
This discussion clarifies that GST is not levied on export sample sales. Goods supplied free of cost, such as samples, are not considered a taxable supply under GST. This is supported by government circulars, and it's important to note that input tax credit (ITC) is not available for free samples.

Not leviable under gst

On which ground, you suggest this........

Govt vide circular No. 92/11/2019 clarified about treatment of free samples & Gifts . It has been staed that goods or supplies which are supplied free of cost ( without any consideration ) shall not be treated as supply . Free sample is not taxable in India and outside India as well . ITC not available on free sample vide sec 17(5)(h) of CGST Act

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