TaxTMI 
TaxTMI 
Dear Sir,
Under GST if sale our FG and Raw material to any one to any domestic person or any Export person.
1) Under what documents we need to remove this material from factory.
2) Whether charge GST in this Documents or not ?
Regards
Swapnewar
FOC sale under GST
25 May 2017 
4 Replies 
15958 Views Asked by
Guest 
Free of cost supplies may require tax invoices and reversal of input tax credit, with exports treated as zero-rated.
Tax invoices should be generated and marked 'FOC' for goods removed from the factory, including exports. Domestic free-of-cost supplies of finished goods attract GST considerations, and proportionate input tax credit must be reversed under Section 17(5)(h) for inputs/raw materials used in such disposals. Exports of FOC goods are treated as zero-rated supplies and not subject to GST; one respondent contends supplies without consideration are not liable to GST. (AI Summary)
Tax invoices should be generated and marked 'FOC' for goods removed from the factory, including exports. Domestic free-of-cost supplies of finished goods attract GST considerations, and proportionate input tax credit must be reversed under Section 17(5)(h) for inputs/raw materials used in such disposals. Exports of FOC goods are treated as zero-rated supplies and not subject to GST; one respondent contends supplies without consideration are not liable to GST. (AI Summary)