Gst on diwali gifts to clients

Hi

my father is in business of publishing and has clients all over India but has one office in Delhi. he has appointed various sales man all over India

now he has purchased Laptop Bags to be given to school principles wherein his books are supplied

i am clear on the point of ITC

but what GST implication we should take into account while dirstributing these gifts

and when these gifts are supplied in other states , we would be supplying these to our sales person who will distribute them further . would that constitute as stock transfer