https://www.taxtmi.com/forum/issue?id=117077 GST and ITC on promotional items hinge on recipient relationship and transaction character: transfers to related persons are taxable even absent consideration and permit ITC; transfers arising from an obligation or business necessity may allow ITC; genuine free gifts to unrelated parties are not taxable and do not permit ITC. AAR decisions cited in the discussion corroborate these positions. en-us Tue, 09 Mar 2021 18:34:56 +0530 Thu, 23 Jan 2025 15:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117077 GST and ITC on promotional items hinge on recipient relationship and transaction character: transfers to related persons are taxable even absent consideration and permit ITC; transfers arising from an obligation or business necessity may allow ITC; genuine free gifts to unrelated parties are not taxable and do not permit ITC. AAR decisions cited in the discussion corroborate these positions. Discussion-Forum GST Tue, 09 Mar 2021 18:34:56 +0530 https://www.taxtmi.com/forum/issue?id=117077