Input Tax Credit on Purchase of Gifts to Employees

This discussion explores whether businesses can claim Input Tax Credit (ITC) on GST paid for gifts purchased for employees. While generally considered a blocked credit under Section 17(5) of GST rules, there's a distinction made for items like special code dresses provided for office use, which may be eligible. Experts offer differing opinions, but the consensus leans towards not being able to claim ITC on items explicitly classified as gifts.