https://www.taxtmi.com/forum/issue?id=117607 Goods given as gratuitous gifts to employees do not qualify for input tax credit; however, where the provision is an employer obligation or a reward tied to employee performance and thus not a gift, the transfer may be eligible for input tax credit, requiring factual and legal characterisation of the supply. en-us Sun, 31 Oct 2021 13:02:59 +0530 Thu, 23 Jan 2025 15:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117607 Goods given as gratuitous gifts to employees do not qualify for input tax credit; however, where the provision is an employer obligation or a reward tied to employee performance and thus not a gift, the transfer may be eligible for input tax credit, requiring factual and legal characterisation of the supply. Discussion-Forum GST Sun, 31 Oct 2021 13:02:59 +0530 https://www.taxtmi.com/forum/issue?id=117607