https://www.taxtmi.com/highlights?id=49755 Input tax credit (ITC) - Section 17(5)(h) of CGST Act 2017 does not allow credit on any goods disposed by way of gift or free samples, whether or not in the course or furtherance of business, It is an admitted fact that the applicant herein purchases the items to be disposed as gifts under various incentive schemes to dealers/ painters etc. Therefore the applicant is not entitled to avail ITC on such items. en-us Wed, 16 Oct 2019 13:15:11 +0530 Wed, 16 Oct 2019 13:15:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49755 Input tax credit (ITC) - Section 17(5)(h) of CGST Act 2017 does not allow credit on any goods disposed by way of gift or free samples, whether or not in the course or furtherance of business, It is an admitted fact that the applicant herein purchases the items to be disposed as gifts under various incentive schemes to dealers/ painters etc. Therefore the applicant is not entitled to avail ITC on such items. Highlights GST Wed, 16 Oct 2019 13:15:11 +0530 https://www.taxtmi.com/highlights?id=49755