Itc of Diwali faral bills to staff

We have purchased dryfruits and sweet boxes for employees on Diwali occasion. Can we claim itc of bills received from shop....please advise...thanks

Replies (3)
Quick Summary
This discussion addresses whether Input Tax Credit (ITC) can be claimed on dry fruits and sweet boxes purchased as Diwali gifts for employees. The consensus is that such gifts are considered blocked credit under Section 17(5)(h) of the CGST Act 2017. Therefore, ITC cannot be claimed on these bills.

Gift is blocked credit under section 17(5)( h) of the CGST act 2017 , you can not claim Input Tax credit .
No ITC cannot be claimed
It is a blocked credit under sec 17(5)(h) of CGST Act 2017, you cannot claim it

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