https://www.taxtmi.com/forum/issue?id=115145 Input tax credit is available on purchase of company-branded T shirts used by employees in the course of employment and for business purposes; such shirts, paid for and used by the company while employees perform official duties, are not personal gifts and are not impeded by blocked credit rules. No outward supply arises when the company uses the shirts for its own business purposes, so GST is not leviable as a supply and the ITC claim remains intact. en-us Wed, 03 Jul 2019 18:14:44 +0530 Thu, 23 Jan 2025 15:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115145 Input tax credit is available on purchase of company-branded T shirts used by employees in the course of employment and for business purposes; such shirts, paid for and used by the company while employees perform official duties, are not personal gifts and are not impeded by blocked credit rules. No outward supply arises when the company uses the shirts for its own business purposes, so GST is not leviable as a supply and the ITC claim remains intact. Discussion-Forum GST Wed, 03 Jul 2019 18:14:44 +0530 https://www.taxtmi.com/forum/issue?id=115145