Gst on diwali gifts to clients

387 views 3 replies

Hi

my father is in business of publishing and has clients all over India but has one office in Delhi. he has appointed various sales man all over India

now he has purchased Laptop Bags to be given to school principles wherein his books are supplied

i am clear on the point of ITC

but what GST implication we should take into account while dirstributing these gifts

and when these gifts are supplied in other states , we would be supplying these to our sales person who will distribute them further . would that constitute as stock transfer

Replies (3)
GST will not be levied on free samples distributed, because it is not considered as supply also, ITC on such purchases are not allowed to supplier.
Agree with the above comments.

Since no consideration is involved, it cannot be regarded as Supply u/s 7(1)(a).
If you are giving or distributing free sample or gift, it is not considered as supply.
so ITC on such should be reversed.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 28 June 2026
Article Assistant

Sharma Chetan And Company

Gurgaon

CA Inter

View Details
Company
ARTICLESHIP 27 June 2026
Article

SNCO

Mumbai

CA Inter

View Details
Company
04 June 2026
Semi Qualified CA

Goyal Puneet & Associates

New Delhi

CA Final

View Details
Company
ARTICLESHIP 08 June 2026
Internal & Taxation Article

O P Bagla & Co LLP

New Delhi

CA Inter

View Details
Company
24 June 2026
Chartered Accountant

CA Darshita Shah & Co

Nadiad

CA

View Details
Company
22 June 2026
Accountant

Global Image Technologies Private Limited

New Delhi

MBA

View Details
Company
Featured 15 June 2026
Senior Auditor

N. Dhawan & Co

New Delhi

CA Inter

View Details
Company
12 June 2026
Accounts & Taxation Executive

Winshine Financial Services

Mumbai

CA Inter

View Details