TaxTMI 
TaxTMI 
ITC of IGST paid on the import of samples received without consideration is admissible? if we use it for furtherrance of business. We have copy of Invoice - challan paid by us - BOE but no import payment as it is free sample. Section 17(5)(h) covers condition where free smple are distributed by supplier and not applicble in our case.
ITC ON FREE IMPORT CAN BE TAKEN OR NOT ?
15 Jan 2026 
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ITC on IGST-paid imported free samples is claimable if the goods are used in business and not disposed as gifts.
IGST paid and evidenced on the bill of entry at import is the operative condition for claiming Input Tax Credit on goods received without consideration; payment of consideration to the supplier is not required. ITC is precluded where such free imported goods are disposed of as gifts or distributed as free samples, so the end-use of the goods determines eligibility. (AI Summary)
IGST paid and evidenced on the bill of entry at import is the operative condition for claiming Input Tax Credit on goods received without consideration; payment of consideration to the supplier is not required. ITC is precluded where such free imported goods are disposed of as gifts or distributed as free samples, so the end-use of the goods determines eligibility. (AI Summary)