The all the provisions will be follow or attract if its' to SALE. But, Not applicable for GIFT...
the term “supply” under Section 7 of the CGST Act, 2017; as Supply following elements are required to be satisfied:-
-- It's should be made in the course or furtherance of busines
-- There should be some consideration involved.
So, It's not furtherance of Business...
In the same way ;
Under Section 17 (5) (h) of CGST Act, 2017 the relevant provision of the said provision specifies that:
Notwithstanding anything contained in sub-section (1) of Section 16 and subsection (1) of Section 18, input credit shall not be available in respect to the following namely:-
“Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples.”
As per above GST not applicable and the said ITC will be reversible if it's given s GIFT. In case it's sale proceeds then GST applicable.