https://www.taxtmi.com/forum/issue?id=115144 ITC on promotional activities that are advertising expenses may be admissible, but goods given away free without contract qualify as gifts and ITC is disallowed under the statutory provision blocking credit for such items; administrative guidance is referenced for planning promotional schemes. en-us Wed, 03 Jul 2019 10:19:44 +0530 Thu, 23 Jan 2025 15:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115144 ITC on promotional activities that are advertising expenses may be admissible, but goods given away free without contract qualify as gifts and ITC is disallowed under the statutory provision blocking credit for such items; administrative guidance is referenced for planning promotional schemes. Discussion-Forum GST Wed, 03 Jul 2019 10:19:44 +0530 https://www.taxtmi.com/forum/issue?id=115144