block credit

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can we claim itc on visiting card, dairy
Calendar etc.?
Replies (2)
Goods lost, stolen, destroyed or written off or disposed of by way of gifts or free samples will also not qualify for GST. This includes diaries, calendars and other gifts disposed of/distributed on occasions such as New Year’s Eve, etc.
yes you can claim it is your business expenses.

according to me section 17(5) will not attract.
sec 17(5) stat only
Goods lost, stolen, destroyed, written off or disposed off by way of gift or free samples.


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