Question ID :
44858
082701
A HUF firm is sending free sample to a member's wife abroad on proforma invoice Whether ITC is to be reversed on cost of sample
Posted by
Mahesh Kumar
on
May 26, 2025
Filed Under
GST
Yes, ITC is required to be reversed on the cost of the free sample sent abroad to a member’s wife, as per Section 17(5)(h) of the CGST Act, 2017, since the goods are disposed of as free samples without consideration.
Posted by
CA NIKHIL JAIN on
Jun 01, 2025