sample services

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sample good or services taken GST Credit...?
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If declaration is showing on product that it is "Not For Sale" or "Free Sample" then you have to reverse the ITC.

No....

You cannot take ITC on goods distributed as Free Samples as it is specifically Blocked u/s 17(5) clause (h) of the CGST Act 2017.

Warm Regards.


CCI Pro

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