Gst input credit on t-shirts as a bus. promotion allowed?

Hello can any one tell me whether GST input credit can be av
ailed on T shirts distributed to dealers as part of business promotion??
Replies (3)

yes,  can 

can U please tell me relevant section no
or rule

T shirts distributed to dealers as part of business promotion, and not given free of cost 

it is exclusively for business then itc can be availed 

 

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