sir having medical distribution agency.. we have to supply free goods as offer..ex- 10 box gets 1 box free..till now we are not charging any tax on free goods.. is it compulsory to levy tax on free goods
In case of free and sample products, GST is not applicable as it doesn’t fall under the definition of supply. Also, input tax credit pertaining to goods which has been disposed of by way of free sample is not available under GST.