Taxability of SamplesCA. Akash Phophalia

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The Tax Publishers GST--Taxability 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. 1. Introduction 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. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

GST--Taxability

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.

1. Introduction

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.