input tax on gst

No Sir...

You are not eligible to claim ITC of the above mentioned goods as it is BLOCKED u/s 17(5) clause (h) of the CGST Act 2017. INPUT TAX CREDIT on Goods disposed off by way of Gifts is blocked.

EXTRACT of the Provision of Section 17(5)(h) of the CGST Act 2017 :

"goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples".

Warm Regards.

Is GST paid on amount collected for lucky draw??

As per my opinion, ITC may not be available.