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Sample sale
hi, the buyer uses some bottle of juice as a sample for trying taste to customer, after that he arises debit note. My question is that Gst applies on it or not.
Replies (5)
Quick Summary
Gst is not imposed on free samples
Then we need to reverse itc
Samples which are supplied free of cost
, without any consideration, do not qualify as „supply‟ under GST
except where the activity falls within the ambit of Schedule I of the said Act.
And clause (h) of sub-section (5) of section 17 of the said Act provides that ITC
shall not be available in respect of goods
disposed of by way of gift or free samples.
So ITC not available.
And clause (h) of sub-section (5) of section 17 of the said Act provides that ITC
shall not be available in respect of goods
disposed of by way of gift or free samples.
So ITC not available.
In our case, we sale goods to a distributor then the distributor use good as a sample for tasting
distributor cannot claim itc on sample
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