By Barath A. R.
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16 April 2026
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4 min read
B2B client gifting has a constraint consumer gifting does not: many recipients work somewhere with a policy about what they are allowed to accept, and a gift that breaches it creates work for them rather than goodwill.
Your top 10 clients generate 60% of revenue. Gifting them the same thing you gift an entry-level employee is a strategic error. Here's how to differentiate.
Split client gifting into three tiers based on annual revenue contribution. Top 10 (>2 Cr): ₹15,000-₹50,000 per gift, bespoke, hand-delivered. Mid 40 (20L-2Cr): ₹3,000-₹10,000, curated premium hamper. Long tail (<20L): standardised seasonal hamper at ₹1,500-₹3,000.
Gift around contract milestones, project go-lives, their company anniversaries. Gifting on Diwali alongside every competitor dilutes the signal. A thoughtful gift on the day a contract closes lands infinitely better.
A ₹20,000 gift delivered via a random courier in torn packaging loses all its value. Hand-deliver VVIP gifts, wrapped and with a handwritten card. For Bangalore-based clients, use a white-glove gifting service — OfficeSmart provides this for top-tier items.
Banks, listed companies, government-adjacent bodies and most large multinationals have gift policies with value thresholds, and some require declaration or refusal outright. A generous gift that puts a client in the position of having to declare or return it has achieved the opposite of its purpose. Where you do not know the policy, keeping the value modest and the gift clearly nominal is the safe default.
Input tax credit is blocked on goods disposed of by way of gift under Section 17(5) of the CGST Act, so the tax treatment of client gifting differs from ordinary business purchases. It is worth confirming the treatment with your finance team before a large gifting programme rather than after, because the cost is higher than the invoice suggests.
WRITTEN BY
Founder & CEO at OfficeSmart (Erevu Ventures Private Limited). A decade building B2B procurement for Bangalore corporates.
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