GST ITC Availability on Advertisement Expenses

Can we Avail GST ITC on New Product Frame Sign Boards and Leaflets given to dealer for product marketing and advertising
Replies (2)
yes, as per section 16(1) if any inward supply in the course of business but subject to other conditions of sec 16

Eligible ...

But is restricted if they are in the nature of free samples as per sec 17(5)..

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