TaxTMI 
TaxTMI 
GST on Product Development Services fees and Free sample given after R&D
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....ST on Product Development Services fees and Free sample given after R&D<br> Query (Issue) Started By: - Pravin Talegaonkar Dated:- 8-11-2024 Last Reply Date:- 13-11-2024 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>Dear Sir, I hope you are doing good. My question whether GST is applicable on product development charges (R&D Services and free sample given to customer after Product Deve....
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....lopment Charges Thanks & Regards Pravin Talegaonkar Reply By Ganeshan Kalyani: The Reply: New entry 44A is being inserted to the notification no. 12/2017-CTR dated 28.06.2017 Research and development services against consideration received in the form of grants supplied by - (a) a Government Entity; or (b) a research association, university, college or other institution, notified under clau....
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....ses (ii) or (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961. falling under Heading 9981, Provided that the research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961 is so notified at the time of supply of the research and development service." Reply By Amit Agrawal: The Rep....
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....ly: Kindly elaborate your point/s of doubt please. Are your concerned about chargeability of 'R&D Services' or 'Sample' given on free of charge or both? Or your query is about exemption? Reply By Shilpi Jain: The Reply: Is your customer a related party? Is there a consideration charged for this? Need more details to guide. Reply By Pravin Talegaonkar: The Reply: Hi, Customer....
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.... is not related party. Regards Pravin Talegaonkar<br> Discussion Forum - Knowledge Sharing ....