GST on Office Supplies and Corporate Gifts — A Practical Guide
Published 2026-03-27 by Barath A. R.
GST rates to know
- Stationery, paper: 12-18%
- Packaged food/snacks: 5-18% (varies by item)
- Tea, coffee: 5%
- Water (20L can): 18%
- Corporate gifts (mixed): typically 18%
- Branded T-shirts: 5-12%
- Coffee vending machine (rental service): 18%
Input tax credit (ITC)
Eligible for most office-use items. NOT eligible for gifts given free to employees or clients (Section 17(5) of CGST Act). Food/beverages may have ITC restrictions — get CA confirmation.
E-invoice threshold
Invoices above ₹10,000 need IRN (e-invoice). Your vendor must generate it. Missing IRN = ITC loss for you.
Common mistakes
- Vendor billed under personal entity — no ITC
- Invoice in company's trading name, not legal entity — no ITC
- Missing e-invoice above threshold — no ITC
- Claiming ITC on gift items — non-compliant
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