GST on Product Development Services fees and Free sample given after R&D

[PRAVIN TALEGAONKAR]

Dear Sir,

I hope you are doing good.

My question whether GST is applicable on product development charges (R&D Services and free sample given to customer after Product Development Charges

Thanks & Regards

Pravin Talegaonkar

AI Summary

GST applicability on research and development services: exemption when funded by government or notified research institutions, subject to notification.
A new exemption entry exempts research and development services when consideration is received as grants supplied by a government entity or by a research association, university, college or other notified institution, provided the institution is notified at the time of supply. The factual enquiry concerns whether product development charges are consideration or grant-funded and whether free samples form part of a taxable supply absent that exemption.