https://www.taxtmi.com/forum/issue?id=112384 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. en-us Wed, 19 Jul 2017 13:17:12 +0530 Thu, 23 Jan 2025 15:55:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112384 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. Discussion-Forum GST Wed, 19 Jul 2017 13:17:12 +0530 https://www.taxtmi.com/forum/issue?id=112384