gst input on jewelery

 

No, you can't claim ITC

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.

Course of business means usual business practice such as manufacturing, trading etc. It implies those transactions which are directly related to business without which business cannot be run, like purchase of raw material, capital goods etc.

 

but if it is in the nature of incentive to dealers?

No...itc is not allowed on gift wheather it is for dealer or employee

if it is in the nature of incentive given to boast sales or under a contractual obligation.. if you can prove from the supporting documents that the gift given to dealer is related to sales promotion technique it will not be considered as gift and you can claim itc of it.....
but prima facie as it seems like it is nothing related to sales promotion or contractual obligation, you cannot take itc of it as it will be considered as gift...