Itc on mobile gift

As per section 17(5) (h) of the CGST  act  2017   and  Circular  92 / 2019  dt 7/3/2019   Clause ( A) (ii)  by CBIC  you can  not Claim  Input  TAX  credit   on  Gifts  to Customers . 

Confirm with others also .

Don't send or display ad

Ok sir, but many of people claim input

I  think you have  reverse ITC  with  interest  . please confirm with others also. 

This is fall under block credit.

No Sir...

You cannot claim ITC on Mobile Phone as it is disposed off by way of "GIFT". As per the Provision of Section 17(5) clause (h) of the CGST Act 2017, ITC is BLOCKED on goods distributed as Free Samples, Gifts etc.

Hence you cannot claim ITC. If you have claimed ITC, then Reverse that portion of ITC with applicable Interest.

Ok sirr tnx a lot for your help