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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Input tax credit blocked for lost, stolen, destroyed or gifted goods must be reversed and added to output tax liability.</h1> Section 17(5)(h) blocks ITC for goods lost, stolen, destroyed, written off or supplied as gifts or free samples; any ITC already availed for such goods must be reversed or added to output tax. Free samples to unrelated persons are not taxable but require ITC reversal; free supplies to related persons are taxable and ITC is available; CSR free supplies are not taxable and ITC is not allowable. Inputs for customer gifts or promotional activities are not eligible for ITC.

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