TaxTMI 
TaxTMI 
Sir,
Please clarify whether any GST will be leviable on sample supply. In my opinion it is not a supply as no consideration is involved even if it is related for furtherance of business. But credit has to be reversed.
Please clarify
Regards
GST on sample supply
27 Jul 2017 
5 Replies 
1433 Views Asked by
Free sample supply: not a taxable supply under GST, but input tax credit must be reversed for disposed goods.
Free sample supply provided without consideration is not listed in Schedule I and therefore is not a taxable supply under GST; however, input tax credit claimed on goods disposed of as free samples is subject to reversal under the GST restrictions on ITC for disposed goods. (AI Summary)
Free sample supply provided without consideration is not listed in Schedule I and therefore is not a taxable supply under GST; however, input tax credit claimed on goods disposed of as free samples is subject to reversal under the GST restrictions on ITC for disposed goods. (AI Summary)