|The Tax Publishers
Taxability of Samples
CA. Akash Phophalia
The learned author seeks to make an overview of tax provisions regarding taxability and input tax credit treatment in respect of samples supplied free of cost or retained in the business for exhibition.
GST law has its own intricacies which one needs to understand within the framework of various provisions incorporated in the form of sections, rules, circulars, notifications, press-releases, GST council agenda, GST council meeting minutes and so on. In this article we wish to focus on taxability of samples prepared by the registered taxable person.
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