https://www.taxtmi.com/forum/issue?id=114416 Input tax credit is not available for goods disposed of as gifts or free samples under the GST exclusion for promotional disposals. To preserve creditability, the supplier must recharacterise transfers as sales incentives or discounts, ensure the agreement and invoice expressly record that incentive, and reassess the transaction against GST rules and relevant advance rulings. en-us Thu, 20 Dec 2018 13:57:55 +0530 Thu, 23 Jan 2025 15:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114416 Input tax credit is not available for goods disposed of as gifts or free samples under the GST exclusion for promotional disposals. To preserve creditability, the supplier must recharacterise transfers as sales incentives or discounts, ensure the agreement and invoice expressly record that incentive, and reassess the transaction against GST rules and relevant advance rulings. Discussion-Forum GST Thu, 20 Dec 2018 13:57:55 +0530 https://www.taxtmi.com/forum/issue?id=114416