Where samples are exported out of India, whether assessee has to reverse Input Tax Credit on such supplies or treat such supplies as “Zero rated Supplies”?

In case of samples, specific disallowance of ITC has been provided u/s 17(5)(h). This section is appended with a non obstinate clause and thus, overwrites all other ITC related provisions. Thus, in my humble opinion, ITC on such samples should be disallowed even though being a zero rated supply.