T-shirt/other complement given at Seminar

[Ganapati Mahabaleshwar]

Dear sir

we are software provider and we conduct meeting/seminar and we give T shirt and note book pen to participant.

my question is does it attract GST. and can i take ITC for the same.

If the company give T shirt to employee does it considered as gift or not.

Regards

[Rajagopalan Ranganathan]

Sir,

You are supplying T-Shirts, note book and pen to those who attend the seminar. I hope it is free of cost. If you include the cost in the fee, if any, you collect, then when paying GST on the event management service you can adjust the credit of GST paid on these articles and adjust the credit against payment of GST on the event management service provided by you.

If you are not charging any fee from the participants, then the articles supplied by you are free of cost and the transaction value will be zero. Hence GST payable will also be zero.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Rajagopalan

[KASTURI SETHI]

I support the views of both experts.

[Daniel Selvaraj]

Dear sir,

If the company give T shirt to employee does it considered as gift or not.

I hope it is assumed that the gifts are less than ₹ 50000/- per employee in a year including other gifts given to him or her.

[KASTURI SETHI]

It is a gift.

[MUKUND THAKKAR]

If the company give T shirt to employee does it considered as gift or not.

if company logo or name is there it is Indirectly Advertisement expenses. costs are including in your final product. need not to pay GST.

[Ganeshan Kalyani]

Gift by employer to employee upto ₹ 50 K is exempted from GST.

[KASTURI SETHI]

Rightly said by Sh.Ganeshan Kalyani, an expert.

[vk agarwal]

I agree with Mr rajagopalan

[subramanian vijayakumar]

Yes i agree with the views and it is correct

AI Summary

GST treatment of seminar freebies: zero tax when supplied free; ITC available if costs are included in charged event fees.
Free distribution of T shirts, notebooks and pens to seminar participants is not a taxable supply when no fee is charged and the transaction value is nil; if the cost is included in a charged event fee, the items form part of the service consideration and GST on the event is payable while Input Tax Credit may be claimed on GST paid for those articles. Transfers to employees are described as gifts within the exempt threshold, and branded items may be treated as advertisement expenses affecting GST treatment.