Itc on freezer

1. after purchase he is sell the machine to his customer or not...?

2. Yes... He can. If availability of update the business details in GST portal then he can update the commodities.

1. No Sir, he gives as like Deposit to customer who sells the icecream, and sometimes he even gives free as a promotion. And he is taking money for freezer by installment. He is giving freezer at same rate which is given by company.

2. Sir, Here should i give as manufacture in Gst portal ? 

I can't understand... ..

Sir, See he is a main Dealer. He is giving dealership of  Icecream  who is having shop. So Whenever he gets new customer in his area he has to install the freezer to his customer. For that he is purchasing Freezer from his company and give it to his customer. Inoder to have business sometimes he is giving free freezer to the customer. So my question here is that, freezer here is used to sell the ice cream so can he avail itc on the same ? 

1. condition :
The Main Dealer Got the freezer from Co. on Bill & the is being suuplied to Customer (Sub dealer) on bill (on Cost) .

Yes the Main Dealer can avail ITC

2. condition :
Yes he can avail ITC on sipup Machine as its being used in course of business & furtherance of Business (As per Section 16 CGST Act)


Note : Anything given Free , the ITC has to be reverse

Yes sir, and thank you for good explanation

Yes sir, but the sub dealer is selling freezer at cost to the customer,

1.Should he has to make invoice ? He is getting money for freezer at installment. So how this has to be shown in return?

2. These Freezer Fixed Assets should be shown in Sub delaer A/c ? 

1. definitely invoice has to be Raise
2. i could get you "should be shown in sub dealer a/c" yes you will debit the Sub dealer a/c