GST input on sales promotional expenses

30 July 2018

Can we take input credit on mobile phones given to marketing exicutives, accounted as sales promotional expenditure?

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2 Replies

Saurav Bhattacharya (258 Points)
Replied 30 July 2018

yes u can claim ITC if your business is fully taxable supply

CA Dheeraj S (Practicing CA) (427 Points)
Replied 04 August 2018

Section 17(5)(g) clearly states that input credit under GST shall not be allowed on goods or services used for personal consumption.

Mobile phones can always be debated to be used for personal consumption and thus a prudent stand shall be preferred before taking credit.

Thus, it is better to avoid such debatable point later in time and to not take credit of such GST amount paid on purchase of mobile phones.

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