ITC on courier charges

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GST ITC is not available for gift to employees.

If gift is given by way of courier to the employee, the ITC of courier charges is available?
Replies (3)

I think all direct expenses related to gifts will be disallowed

By applying the principle set by the language of section 16 and 17 ITC will not be available

Since the courier is carrying the blocked ITC... the ITC of courier charges is also blocked


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