taxability of samples in GST

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What is the provision of taxability of samples in GST.
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In my opinion, ITC on goods supplied as samples is blocked under GST. So, there cannot be an output tax liability as well on it.
supply of samples were taxable under GST, as the are in the course/furtherance of business.
Because they are covered under "schedule I of CGST act : supplies without consideration".


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