<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">a) Where the material is provided free of cost:<br />
This would not amount to a supply and hence no tax is payable on such transaction and in such a case credit availed by the company would need to be reversed in accordance with section 17(5) of the CGST Act, 2017.</span></span><br />
&nbsp;</p>

<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">(b) Where the material is provided for a consideration:<br />
This would amount to a normal supply.</span></span></p>