Goods and Services Tax – GST – Dated:- 26-12-2017 – Q. What are the requirements for clearance of physician samples distributed free of cost? Ans. In case of clearance of free physician samples, the ITC availed on the said samples has to be reversed under S. 17(5)(h) of the CGST Act, 2017. No tax is payable on clearance of physician samples distributed free of cost as the value of supply is zero. Q. I am a software company. If I import software services, am I eligible to pay IGST? Ans. Yes, as it is an inter-State supply under section 7 (4) of the IGST Act, you will be liable to pay IGST Q. I export services, but turnover is below threshold. Should I take registration? Ans. Yes, as it is an inter-State supply, you are liable to take mandat
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