Question 43: We supply few components under hsn code 8708 to our vendor for trial and testing . They are not related person.
(i) Do we need to pay gst on such supply '
(ii) If not then how ITC will be reversed and where to be shown in GST Return 3B & GSTR-1 and GSTR-2. 

Answer:
Point wise reply is as follow
1) No need to pay tax because it is not related party
2)Reverse ITC as per section 17 CGST Act You are requested to please see the procedure given in section 17 Please see detail flow chart given in section 17 You can call our support number for help if you are unable to see flow chart. Suggestion If the ITC is nominal then do't go for reversal rather pay tax on market value of the product
(Reply dt.18/01/2018)