Bulk gifts for cement companies

Put this one to your own CA, because it turns on facts we do not have. The rule on benefits and perquisites, which used to be Section 194R and now sits in the Income-tax Act 2025, works on the aggregate of everything one person receives from you in a financial year, not on the value of a single box, and in this trade that bucket can also hold scheme points, insurance cover, camps and travel. The rate is 10 per cent once that aggregate passes 20,000 rupees, and 20 per cent where the recipient has no PAN. We invoice your company with your GSTIN and the HSN code on every line, and we are not a party to your deduction.

No, on both counts. That figure is statutory, from the proviso to entry 2 of Schedule I of the CGST Act, and it covers a gift from an employer to an employee. Your dealers and your masons are not your employees, so it does not reach a channel scheme at all. It is not a credit route either, because the credit stays blocked whatever the value.

Honestly, it is contested, so plan on the cautious answer and let your CA take the position. Section 17(5)(h) of the CGST Act blocks credit on goods disposed of by way of gift. There is an advance ruling in this industry that went the other way on a dealer scheme where the goods were held to be given against a contractual entitlement rather than as a gift, and an advance ruling binds only the company that asked for it. How your own scheme is written is what decides it. Whichever way your CA calls it, you get a proper invoice with your GSTIN and the HSN code on every line.

Yes, and with a cement footprint that is usually the shape of the order anyway. Send the GSTIN for each state with the addresses sitting under it, and each state gets its own invoice with HSN codes on every line, with the goods moving on their own documentation. It saves your finance team reconciling one invoice against deliveries in half a dozen states months later.

The tax invoice with your GSTIN and HSN codes, a delivery challan for each consignment, and the e-way bills where the value needs one. What we cannot give you is the per person record your own scheme needs, because the distribution list at the far end is yours, and that is the document your CA will ask for when the annual totals are worked out.

To wherever your programme already reaches them, which is usually not their home. Most of these orders land at the counter, at the depot, or at the hall on the day of the meet, and someone you already work with hands them over. Tell us which of those three it is and we pack and label to that split, because a box going to a counter and a box going to a venue want different labelling.

Yes, and it is worth telling us early because it changes how we pack. One venue on one date is a single consignment with a delivery window rather than a list of addresses, and it needs the count to be right before it leaves, since nothing can be topped up on the day. Give us the venue, the date and the headcount and we will build the run to it.

Work back from the meet, and tell us the date as soon as it is fixed. A branded run takes twelve to eighteen working days once the artwork is signed off, so six to eight weeks ahead leaves room for the artwork itself to settle, which is usually the part that slips. Stocked items without branding move in four days. If the date is still moving, give us the month and we will tell you the last day the artwork can reach us.

Yes, and a good share of these orders go well past the nearest city on ODA routes, which is where the figures on the strip above come from. Send the pincode list with the order and we will tell you before you confirm which of them need an extra day, rather than after.

We quote from 50 pieces and have run 50,000. Branded runs work from 100 pieces a design, and from 50 where we are laser engraving. The price a gift comes down as the quantity rises, because branding is a fixed cost for each design however many pieces it covers.