Gst for free items

It has to bee reversed as per sec17(5).

yes ITC has to be reversed

Yes...

INPUT TAX CREDIT ( ITC ) has to be Reversed for the items distributed by you to your customers on FOC basis since it is specifically BLOCKED u/s 17(5) sub clause ( h ) of the CGST Act 2017.

EXTRACT FROM THE ACT :

(h). "goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples."