https://www.taxtmi.com/caselaws?id=772388 AAR Maharashtra ruled that the applicant cannot claim input tax credit on IGST paid for importing sample drugs supplied free to hospitals/clinics for clinical trials. The authority held that since sample drugs are provided without consideration under DCGI license conditions, they constitute free samples under Section 17(5)(h) of CGST Act. Consequently, ITC is denied on IGST paid directly by applicant, IGST paid by logistics provider under DDP model where applicant remains importer on record, and CGST paid on customs house agent and logistics services related to such free sample supplies. en-us Wed, 30 Apr 2025 00:00:00 +0530 Sat, 07 Jun 2025 10:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772388 AAR Maharashtra ruled that the applicant cannot claim input tax credit on IGST paid for importing sample drugs supplied free to hospitals/clinics for clinical trials. The authority held that since sample drugs are provided without consideration under DCGI license conditions, they constitute free samples under Section 17(5)(h) of CGST Act. Consequently, ITC is denied on IGST paid directly by applicant, IGST paid by logistics provider under DDP model where applicant remains importer on record, and CGST paid on customs house agent and logistics services related to such free sample supplies. Case-Laws GST Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772388