ITC available on gold coin distributed to dealers as incentive under the scheme https://www.taxtmi.com/article/detailed?id=11825 ITC is available on gold coins supplied as conditional incentives under pre existing dealer agreements because such coins, awarded for meeting marketing targets, are not unconditional gifts and therefore do not fall within the scope of Section 17(5)(h) denying ITC for goods disposed of by way of gift or free samples. en-us Fri, 08 Sep 2023 11:57:10 +0530 Fri, 08 Sep 2023 11:57:10 +0530 TaxTMI RSS Generator ITC available on gold coin distributed to dealers as incentive under the scheme https://www.taxtmi.com/article/detailed?id=11825 ITC is available on gold coins supplied as conditional incentives under pre existing dealer agreements because such coins, awarded for meeting marketing targets, are not unconditional gifts and therefore do not fall within the scope of Section 17(5)(h) denying ITC for goods disposed of by way of gift or free samples. Articles Goods and Services Tax - GST Fri, 08 Sep 2023 11:57:10 +0530 https://www.taxtmi.com/article/detailed?id=11825