Availability of itc on samples sent for lab testing under legal requirement.

Greeting of the day.

My query is w.r.t availability of ITC on diagnostic item(imported in India). One of the clients is dealing in trading of diagnostic items which he imports from outside India on which he pays customs duty and IGST. Now as per legal requirement he is required to send the batch for lab testing which never returns to the client because of the nature of the product. His concern is whether ITC of IGST paid on such samples available or not as he is not distributing them as free sample.

Thanks in advance.