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 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.