https://www.taxtmi.com/forum/issue?id=120255 Whether ITC on GST paid under the reverse charge mechanism for transportation of promotional gifts is claimable depends on whether the transportation is a distinct input service incurred in the furtherance of taxable supplies; contributors cite the end use theory, absence of a one to one correlation requirement, and credit utilisation rules as supporting allowance, while opposing views rely on the statutory blocking of credit on gifts and potential rule based reversals, making the issue fact sensitive and disputable. en-us Tue, 15 Jul 2025 15:28:53 +0530 Sat, 19 Jul 2025 11:27:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120255 Whether ITC on GST paid under the reverse charge mechanism for transportation of promotional gifts is claimable depends on whether the transportation is a distinct input service incurred in the furtherance of taxable supplies; contributors cite the end use theory, absence of a one to one correlation requirement, and credit utilisation rules as supporting allowance, while opposing views rely on the statutory blocking of credit on gifts and potential rule based reversals, making the issue fact sensitive and disputable. Discussion-Forum GST Tue, 15 Jul 2025 15:28:53 +0530 https://www.taxtmi.com/forum/issue?id=120255