GST: What are requirements for clearance of samples supplied free of cost?

The GST law specifically restricts input tax credit in respect of goods disposed of by way of free samples

I am a manufacturer of readymade garments. If I send any inputs to the job worker, will it be treated as taxable supply? Can I supply the goods after completion of job work from the place of business of the job worker?

You can send your inputs or capital goods to a job worker without payment of tax and also bring back the same, after completion, within one year or three years respectively. GST law also provides an option to supply the inputs or capital goods from the place of business of the job worker subject to the condition that you