Q. 639 We have imported materials worth Rs.25 lakhs and IGST Input has been claimed on the same, and the materials are given to our customer as Free Samples, please confirm on which value GST to be discharged?

Ans.In case of samples which are supplied free of cost, without any consideration, do not qualify as “supply” under GST , except where the activity falls within the ambit of Schedule I. 

Q. 638 Kindly let us know what is the GST rate to be charged by the manufacturer who manufactures clothes and sells them through e-commerce. (Since manufacturer usually sells at 5% GST but e-commerce charges 18% commission).

Ans. In respect of the particular HSN you can find rate by following the mentioned below link:- https://taxo.online/hsn/

Q. 637 Request to clarify that gst audit authorites has been aksing us reverse itc since suppliers not raised eway bills. which is not buyers responsbility and also to avil itc this not a conditon also why they are insisting us to reverse the same which is not correct.

Ans. ITC is to be claimed as per provisions of section 16 of the CGST Act, E-way bill provisions are used for movement of goods.