Block Credit ?

This discussion addresses whether businesses can claim Goods and Services Tax (GST) Input Tax Credit (ITC) on items like raincoats, staplers, and steel bottles purchased as gifts for distributors. The consensus is that ITC will not be allowed in either scenario, whether the gifts are included on the machine parts invoice with a zero value or provided via a separate bill of supply, due to blocked credit provisions under Section 17(5) of the CGST Act, 2017.