GST Credit

No

As per section 16 a taxpayer is entitled to take credit of input tax charged on any supply of goods or services to him which are used in the course or furtherance of his business.

As per Section 16 of CGST Act, 2017  a taxpayer is entitled to take credit of input tax charged on any supply of goods or services to him which are used in the course or furtherance of his business.

Gifts to employees is for furtherance of his business because these gifts are generally given to sustain good business relations for the advancement of business activity.

So, ITC on the gifts to employees is availble.

I hope you get your answer. In case of any clarification feel free to revert.

Sec 17(5) i.e. blocked credit which specifically states that there is no credit on the gift and free samples distributed by the registred person.

So there willl be no credit on the gifts.