FOC SUPPLY AND ITC

Dear Sir,

We know FOC supply does not attract GST as there is no consideration received.

1/Is there any restriction in availing GST input credit on the components/raw materials consumed in manufacturing such FOC supply?

2/If goods are Supplied for free then you will have to reverse ITC availed on such goods,but you need not to reverse ITC If waranty charges were recovered from Customer,may be even a single Rupee

Your Customer can avail ITC if you have charge GST.


Sir we can not understand the point no 2 regarding "you will have to reverse ITC availed on such goods,but you need not to reverse ITC "


Pl clarifying the ITC of FOC supply?