ITC on FOC Purchase

No...
ITC not available for FOC supply...

Also the Input Tax will be reversible...

Yes Recepeint can claim ITC on said invoice , but need to Reverse the same with Interest 24% if the Payment for such bill not made within 180 days .(refer Provisio u/s 16 of CGST )

So in short Receptient cannot claim ITC on such Invoices.

Can plz tell me whether Supplier will deposit GST charge therein Invoice to Govt .... I think your reply will NO ..... so how can be Receptient is eligible to avail ITC on same

Supplier deposit GST liability against that Invoice issued to us.

We don't need to pay against that invoice because FOC supply and Supplier also mentioned in that invoice " no payment required as it was FOC supply".

THEN  YOU HAVE TO REVERSE THE ITC IF YOU ALSO NOT DEPOSIT THE GST ON SAME WHEN YOU SELL IT FURTHER