ITC on promotion items?

I am sole proprietor who is register to sell goods 'x' and for increase in sales. He started mobile scheme of Rs.3,000 on sale of goods ’x’ of amount Rs.1,00,000. And he give mobile free of cost to buyer on completed sales target.

My question is whether I get ITC on mobile and if, I get gst ITC then what procedure I have to follow?

Thanks. Waiting for you opinion.