Credit on Gst

Purchase
1. Purchase of Taxable goods ( Gift item) from Registered Person
_ No ITC ( Sec.17(5) )

2. Purchase of Taxable goods (Gift item) from Unregistered Person
_ pay GST under RCM under Sec.9 (4)
_ No ITC

3Purchase of Exempt goods (Gift item) from Registered or Unregistered Person
_ No quedtion of ITC



Gift by Employer to Employees
_ Gift by employer to Employee upto Rs 50,000 shall not treated as Supply hence no GST is payable by employer.
( Refer Schedule I of CGST Act,2017)

DRY FRUIT PURCHASED FOR DISTRUBUTION TO OFFICER AND THE GST AMOUNT IS 30K.CAN WE CLAIM ITC?