ITC - Sales promotion vs gifts under GST

In recent times there has been great deal of confusion on availment of credit on sales promotion expenses. Such expenses could be incurred on items such as on the pens, diaries, calendars, key chains, T-shirts/garments with logo/brand name, display boards, printed posters, standees, hangers used to display suppliers products.

source https://www.caclubindia.com/articles/itc-sales-promotion-vs-gifts-under-gst-45114.asp