It's simple
There are 2 ways to show sample in a invoice
1) show seperately in the invoice.the customer is purchasing 3 + 1. Without 3 ha cannot get a extra units.so the credit shall be available on such sample purchase. The reason is that this samples are not marked as samples but are business assets on which credit was availed at the time of purchase, there is a possibility that such can be treated as supply under schedule 1 and consequently liable to gst. Thus no reversal required.
There are instances where notices have been issued to FMCG companies to pay tax on samples
2) don't show it seperately in the invoice- discharge of tax on the sale of unit itself is sufficient. Credit will still be available
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