TaxTMI 
TaxTMI 
TaxTMI 
If we buy t-shirts, key chains etc. and send this for free distribution along with supply for sale promotion. Can we get the input GST on purchase?
Also distribute some gifts under scheme, Can we use GST input?
GST INPUT ON SALE PROMOTION
Guest
Input tax credit on promotional freebies not available where items are gifted; such supplies fall outside ITC eligibility. ITC is not admissible on goods purchased for free distribution in sale promotions or distributed as gifts under schemes when such distributions are without a written contract and amount to gifts; these supplies do not meet the conditions for claiming input tax credit under the GST input rules. (AI Summary)
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