https://www.taxtmi.com/article/detailed?id=15440 The AAR distinguished demo samples from physician samples by focusing on title and control: demo goods remain company property, are entrusted as custodial units for marketing, and are returned or scrapped, so their issuance is not a supply and does not require reversal of Input Tax Credit under Section 17(5)(h), provided contemporaneous records substantiate continued ownership and eventual scrap accounting. en-us Fri, 21 Nov 2025 08:43:01 +0530 Fri, 21 Nov 2025 08:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15440 The AAR distinguished demo samples from physician samples by focusing on title and control: demo goods remain company property, are entrusted as custodial units for marketing, and are returned or scrapped, so their issuance is not a supply and does not require reversal of Input Tax Credit under Section 17(5)(h), provided contemporaneous records substantiate continued ownership and eventual scrap accounting. Articles Goods and Services Tax - GST Fri, 21 Nov 2025 08:43:01 +0530 https://www.taxtmi.com/article/detailed?id=15440