https://www.taxtmi.com/forum/issue?id=3739 Removal of raw materials as free samples for R&D does not ordinarily attract VAT/CST when supplied free of cost, but requires reversal of the input tax credit claimed. Transfers to group or related companies may be treated differently and can require payment of duty or be treated as a taxable disposal; therefore intercompany sample transfers should be documented and the reversal or tax consequences addressed. en-us Thu, 19 Jan 2012 10:21:49 +0530 Thu, 23 Jan 2025 15:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3739 Removal of raw materials as free samples for R&D does not ordinarily attract VAT/CST when supplied free of cost, but requires reversal of the input tax credit claimed. Transfers to group or related companies may be treated differently and can require payment of duty or be treated as a taxable disposal; therefore intercompany sample transfers should be documented and the reversal or tax consequences addressed. Discussion-Forum VAT / Sales Tax Thu, 19 Jan 2012 10:21:49 +0530 https://www.taxtmi.com/forum/issue?id=3739