Sales tax input Claim on Give-away items

[Sakhi]

Dear All,

i am interested to Know Are Give-away items (Given to Business partner free for the gesture of goodwill) are claimable"

[ikhoso]

Dear Sakhi

Supply means
- Sale
- Other transfer of the right to dispose ofgoods as a owner

including putting to <b>private,</b> business or <b>non business use</b> of goods produced or manufactured in the course of taxable activity for the purposes other than those of making a taxable supply.

Therefore a Registered Person is required to pay Output tax on such dispossession and can adjust Input tax accordingly

Regards