Gst itc

As per GST law Supply defination is very wide and Mobile phone is given to retailer against targate achieve then it is a permanant transfer of fixed assets without consideration.

As per Sch. I , the activities specified in Sch I ,made or agreed to be made without a consideration includes supply.

finally it is a supply and we will charge SGST/CGST or IGST on such sale which ever is applicable .

Above reply basis on that Phone is Fixed assets of supplier .

But on the other hand if he is manufacturer of mobile phone then in this situation he gave mobile phone as an gift , free of cost and free sample  and such transfer is covered also in supply defination  and valuation as per rule .