ITC under GST

I have a query related to GST to all concern. Whether input credit is available for those products which are purchased by the organization to distribute as free gifts against any kind of sales promotional schemes. Example- suppose an organization manufacture plywood & distribute consumer durable like tv fridge, ac etc between his dealers/customer as scheme gift whether input credit is available on purchases of such gift items which are distributed as free gift against sales promotional schemes. Waiting for your reply & explanation .