SAMPLE EXPORT SALE

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3 Points Posted on 25 January 2021
Is gst levied on the export sample sale?
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On 25 January 2021 at 17:08 Report
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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.

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Chartered Accountant
24588 Points Posted on 25 January 2021
Not leviable under gst
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On 25 January 2021 at 18:01
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3 Points Posted on 25 January 2021

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

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On 25 January 2021 at 18:53
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Chartered Accountant
24588 Points Posted on 25 January 2021
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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On 25 January 2021 at 20:55

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