https://www.taxtmi.com/forum/issue?id=112393 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. en-us Thu, 20 Jul 2017 11:54:55 +0530 Tue, 25 Jul 2017 11:20:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112393 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. Discussion-Forum GST Thu, 20 Jul 2017 11:54:55 +0530 https://www.taxtmi.com/forum/issue?id=112393