Free samples - Local\ Export

[Yatin Bhopi]

We are manufacturer and registered under GST. We required to give free samples of our chemicals to the customer to get order. Earlier we used to pay excise duty on the free samples clearance even though its without consideration. We are also send chemical samples to abroad customer following export procedure.

Please let me know the following:

1. Are we need to prepare invoice for suppling free samples in India.
2. In case of abroad customer are we need to follow export procedure?

AI Summary

Free samples: invoice required, GST not leviable but input tax credit must be reversed; export samples follow export procedure.
Issuance of an invoice is required for free samples; GST does not attach to the samples themselves but the supplier must reverse the proportionate input tax credit. Exported samples should be handled under export procedures, with small consignments often sent via courier and larger samples exported through formal freight or IATA agents to ensure compliance.