GST credit is not allowed if you distribute the goods as free samples. In this case since no consideration was paid, the seller cannot claim input tax credit ( ITC ) of such inputs
Bhavika Kothari
(CA)
(1258 Points)
Replied 23 July 2021
GST credit is not allowed if you distribute the goods as free samples. In this case since no consideration was paid, the seller cannot claim input tax credit ( ITC ) of such inputs
6 days Certification Course on GST Practical Return Filing Process