SAMPLE EXPORT SALE

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Is gst levied on the export sample sale?
Replies (3)
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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