https://www.taxtmi.com/forum/issue?id=113107 Eligibility for input tax credit on promotional scheme items depends on treatment of the supply: if promotional goods are treated as free samples or gifts provided without consideration, ITC must be disallowed or reversed; if the cost of the promotional item is included in the price or the item is bundled with the main supply (e.g., buy one get one) and thus forms part of consideration and invoicing, ITC may be available. en-us Sat, 25 Nov 2017 12:06:09 +0530 Thu, 23 Jan 2025 15:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113107 Eligibility for input tax credit on promotional scheme items depends on treatment of the supply: if promotional goods are treated as free samples or gifts provided without consideration, ITC must be disallowed or reversed; if the cost of the promotional item is included in the price or the item is bundled with the main supply (e.g., buy one get one) and thus forms part of consideration and invoicing, ITC may be available. Discussion-Forum GST Sat, 25 Nov 2017 12:06:09 +0530 https://www.taxtmi.com/forum/issue?id=113107