Demo Goods are Distinguished from Physicians Samples - No ITC Reversal Required
Last updated: 12 November 2025
Court :
Kerala AAR
Brief :
The Kerala AAR in the matter of Dynamic Techno Medicals Private Limited [AAR No. KER/22/2025, order dated July 23, 2025] held that products issued for demonstration by Product Specialists for marketing purposes cannot be treated at par with "Physicians Samples - Not for Sale" under GST, and no reversal of Input Tax Credit (ITC) is warranted on such demo goods.
Citation :
AAR No. KER/22/2025, order dated July 23, 2025
You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :
Stay updated! Stay ads free
Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.
CCI PRO annual subscription :
Original Price : INR 2999/-
Offer Price : INR 1999/-
Duration : 1 year
(Prices Inclusive of GST)
Know More
Note: If you are a PRO member already, please click here to login (for ad free experience)
Bimal Jain
Published in GST
Views : 40
downloaded 105 times
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani -
IDT LIVE Exam Oriented Batch | May 2026, Sept 2026 & Jan 2027
CA Arpita Tulsyan
CAclubindia
