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

AI Summary

GST on Seminar Items: Tax Credit Allowed if Included in Fees, No GST on Free Employee Gifts Under 50k Annually A software provider inquired about the applicability of GST on T-shirts, notebooks, and pens given to seminar participants and employees. Responses indicated that if these items are included in the seminar fee, GST credit can be adjusted against the event management service. If given free, no GST is payable. For employees, T-shirts are considered gifts, and gifts under 50,000 per employee annually are exempt from GST. If the T-shirt bears the company logo, it is considered an advertising expense, and GST is not applicable. Multiple contributors agreed with these interpretations.