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SAMPLE EXPORT SALE

Kirti Gaur (3 Points)

25 January 2021

Is gst levied on the export sample sale?

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CA. Sourav Sarkar (Chartered Accountant ) (24583 Points)
Replied 25 January 2021

Not leviable under gst

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Kirti Gaur (3 Points)
Replied 25 January 2021

On which ground, you suggest this........

CA. Sourav Sarkar (Chartered Accountant ) (24583 Points)
Replied 25 January 2021

Govt vide circular No. 92/11/2019 clarified about treatment of free samples & Gifts . It has been staed that goods or supplies which are supplied free of cost ( without any consideration ) shall not be treated as supply . Free sample is not taxable in India and outside India as well . ITC not available on free sample vide sec 17(5)(h) of CGST Act