https://www.taxtmi.com/forum/issue?id=116979 Input tax credit on promotional goods given free to end consumers is generally disallowed because the statutory exclusion for goods disposed of as gifts or free samples denies credit on purchases of coupons and promotional items. However, supplies made to dealers under target or incentive schemes may warrant separate ITC analysis based on scheme mechanics and recipient treatment; parties should examine scheme specifics and advance ruling practice to determine entitlement. en-us Mon, 25 Jan 2021 19:37:55 +0530 Thu, 23 Jan 2025 15:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116979 Input tax credit on promotional goods given free to end consumers is generally disallowed because the statutory exclusion for goods disposed of as gifts or free samples denies credit on purchases of coupons and promotional items. However, supplies made to dealers under target or incentive schemes may warrant separate ITC analysis based on scheme mechanics and recipient treatment; parties should examine scheme specifics and advance ruling practice to determine entitlement. Discussion-Forum GST Mon, 25 Jan 2021 19:37:55 +0530 https://www.taxtmi.com/forum/issue?id=116979