https://www.taxtmi.com/forum/issue?id=118656 Eligibility for Input Tax Credit on goods distributed as lottery prizes depends on whether those goods are gratuitous or form part of a taxed outward supply: gifts, prizes and free samples are ordinarily blocked from ITC, but if the cost of the prize is included in the ticket's taxable value and GST is paid, ITC may be available; factual determination and supporting evidence are decisive. en-us Thu, 20 Jul 2023 15:55:35 +0530 Thu, 23 Jan 2025 14:23:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118656 Eligibility for Input Tax Credit on goods distributed as lottery prizes depends on whether those goods are gratuitous or form part of a taxed outward supply: gifts, prizes and free samples are ordinarily blocked from ITC, but if the cost of the prize is included in the ticket's taxable value and GST is paid, ITC may be available; factual determination and supporting evidence are decisive. Discussion-Forum GST Thu, 20 Jul 2023 15:55:35 +0530 https://www.taxtmi.com/forum/issue?id=118656