Service availed ITC query

Yes, ITC can be availed by the client on GST paid for stall fabrication and promotional services, PROVIDED the expense is incurred in the course or furtherance of business, is not a gift, and is supported by contractual/commercial documentation.

ITC on stall fabrication and promotional services is generally available, provided the expenses are incurred in the course or furtherance of business and the supplier has filed their GSTR-1 correctly so the invoice shows up in your GSTR-2B. The key section to watch is 17(5), which blocks ITC on certain categories: if goods or services are used primarily for personal consumption or if the invoice is for a gift, ITC gets blocked. Trade exhibition and B2B promotional spends typically qualify because they directly support taxable supplies. One nuance: if the stall involves construction of an immovable fixture (not temporary), Section 17(5)(c) blocks ITC on that portion. For a detailed breakdown of what qualifies and what gets disallowed, this [GST ITC eligibility guide for business expenses](https://taxgarden.in/blog/gst-itc-startups-saas-cloud-digital-marketing-india-2026) covers marketing and promotional categories in detail.