Q. 633 One of Our Client is engaged in Manufacturing and Trading of Fertilizer Goods. They have given Scheme to their dealers for boosting up their sales . The scheme is if dealer place an order for certain product in certain Qty then Some Material will be given as free of cost. our quarry is weather GST will be payable ( goods given without charging consideration) on such transaction?

Ans. 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. 632 My client has purchased an Electrical Two Wheeler bike having single seat with two carriers having capacity of 25CC. The said bike does not require RTO Registration. It is going to be used as Delivery bike. Whether set off of this bike will be available to him?

Ans. If the vehicle is used for transportation of goods then ITC is available. 

Q. 631 GST applicability on freelancing ?

Ans. If aggregate turnover in a financial year exceeds Rs. 20 lacs, then freelancers need to register under GST and charge GST on their work.