business promotions ITC eligible???

no any gift and free sample covered under sec17(5) blocked credit.

you cannot claim itc

gift given to salesman also??

yes.covered under blocked credit

Gift does not form part of the employment agreement gift provided to employees above Rs.50000 will be covered under supply & therefore ITC will be available on it.
And the gifts up to the value of Rs.50000 will be gift falling under Entry No.2 of Schedule I , hence NO ITC REVERSAL u/s 17(5)

will be book as expense of Employer

Hence ITC can be claim if Gift is below 50k (No ITC reversal)

Dear pankaj ji.
please go through sec17(5) in detail one tym.

Gift to employees

The gifts to employees exceeding Rs. 50000 are specifically covered under Entry No.2 of Schedule I. Hence, gifts to employees up to the value of Rs.50000 will be considered as gifts and the ITC on the same is required to be reversed as per S. 17 (5).

Gift to Business Client

It is a gift provided on an occasion to the client & it does not lead to business promotion, rather it is provided for maintaining good relation with the client. Due to no involvement of consideration & contractual obligation, it may fall under the definition of gift and ITC on the same needs to be reversed as per S.17 (5) of CGST Act

Dear Priesh Ji

As per entry 2 of Schedule I
2. Supply of goods or services or both between related persons or between distinct persons as specified in Section 25, when made in the course or furtherance of business: Provided that GIFT NOT exceeding fifty thousand rupees in value in a financial year by an employer to an employee shall not be treated as supply of goods or services or both.

As per above proviso the gift upto 50k to employee not cover under supply means its not supply , hence No ITC reversal will be done