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Sample received and further sale without charge

23 January 2020

If 'A' received goods as free sample without charge and further transfer the sample without charge,then what would be treatment in books during receiving and transferring such sample under GST?

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3 Replies

Anup Agarwal (1184 Points)
Replied 23 January 2020

If a product is purchased as for example (3+1) and sold same as (3+1) then no GST is need to be charged. the value as supplier mentioned in invoice shall be charged by the seller.

hence value should be taken zero.

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 23 January 2020

As sample poses no value , neither on purchase nor on sale , there will be no treatment in GST.

Yes as per Inventory maintenance need to be recorded in stock ledger