https://www.taxtmi.com/forum/issue?id=113992 The operative legal principle is that input tax credit is not admissible where goods are written off, lost, destroyed or disposed of as gifts or free samples; this specifically covers food and beverages supplied as promotional gifts to clients, so purchasing consumable goods for distribution to customers does not convert such supplies into eligible inputs for credit. en-us Mon, 30 Jul 2018 13:57:49 +0530 Thu, 23 Jan 2025 15:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113992 The operative legal principle is that input tax credit is not admissible where goods are written off, lost, destroyed or disposed of as gifts or free samples; this specifically covers food and beverages supplied as promotional gifts to clients, so purchasing consumable goods for distribution to customers does not convert such supplies into eligible inputs for credit. Discussion-Forum GST Mon, 30 Jul 2018 13:57:49 +0530 https://www.taxtmi.com/forum/issue?id=113992