https://www.taxtmi.com/forum/issue?id=118709 Availability of Input Tax Credit on specially printed calendars and diaries distributed free is generally constrained by statutory exclusions and eligibility conditions, including the requirement of corresponding output tax liability. While many rulings disallow credit for gifts or free samples, an arguable distinction exists where items bearing the taxpayer's name or logo function as promotional or advertising materials; such factual characterization may support ITC claims but is contested and may attract a deemed supply treatment with attendant GST consequences. en-us Tue, 22 Aug 2023 13:23:46 +0530 Thu, 23 Jan 2025 14:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118709 Availability of Input Tax Credit on specially printed calendars and diaries distributed free is generally constrained by statutory exclusions and eligibility conditions, including the requirement of corresponding output tax liability. While many rulings disallow credit for gifts or free samples, an arguable distinction exists where items bearing the taxpayer's name or logo function as promotional or advertising materials; such factual characterization may support ITC claims but is contested and may attract a deemed supply treatment with attendant GST consequences. Discussion-Forum GST Tue, 22 Aug 2023 13:23:46 +0530 https://www.taxtmi.com/forum/issue?id=118709