https://www.taxtmi.com/forum/issue?id=118137 GST treatment of exported samples depends on whether the transfer is a supply. One view requires payment of GST and reporting as zero-rated supply with payment in GSTR 1 without claiming refund when no proceeds are received; another view holds that genuine free samples are not a supply, so tax invoice issuance, GSTR 1 disclosure and outward supply liability do not arise. Transportation/invoice and e way bill rules may apply, input tax credit is disallowed for goods disposed as free samples, and factual circumstances determine the correct treatment. en-us Thu, 01 Sep 2022 13:17:15 +0530 Thu, 23 Jan 2025 15:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118137 GST treatment of exported samples depends on whether the transfer is a supply. One view requires payment of GST and reporting as zero-rated supply with payment in GSTR 1 without claiming refund when no proceeds are received; another view holds that genuine free samples are not a supply, so tax invoice issuance, GSTR 1 disclosure and outward supply liability do not arise. Transportation/invoice and e way bill rules may apply, input tax credit is disallowed for goods disposed as free samples, and factual circumstances determine the correct treatment. Discussion-Forum GST Thu, 01 Sep 2022 13:17:15 +0530 https://www.taxtmi.com/forum/issue?id=118137