Block Credit ?

pooja Kotak (34 Points)

26 February 2023  
Dear all,

We are engaged in manufacturing of machine parts, We purchase Raincoats, Staplers, steel bottle etc to gift our Distributors.

I am giving this gift by way of two method

1) I am mentioning this in my invoice but against which putting value 0 along with machine parts bill

2) Making bill of supply for gift

whether GST ITC will be allowed or not in both cases...?