Product Guides · June 30, 2026 · 16 min read

Wellness & Self-Care Corporate Kits: What Indian HR Teams Are Ordering in 2026

A procurement-grade guide for Indian HR, admin and people teams designing wellness and self-care kits — categories that actually get used (sleep, screen-fatigue, hydration, mindfulness, fitness, ergonomics), tiered price bands from ₹450 to ₹6,500, MOQ and lead times, GST/ITC treatment, POSH-safe inclusions, BRSR Core well-being disclosures, and the 8-week rollout Corpokit ships across Delhi NCR, Mumbai, Bengaluru, Hyderabad and Pune.

By Manjitt Chawla, Co-Founder, Corpokit

Quick answer: Wellness and self-care corporate kits in India in 2026 are moving away from generic 'spa hampers' toward category-specific kits built around real workplace pain points — screen fatigue, poor sleep, dehydration, sedentary posture and burnout. The kits that get used (and ranked highly in employee surveys) bundle 4–7 items across one or two themes — sleep + recovery, hydration + nutrition, mindfulness + journaling, or fitness + ergonomics — at ₹450–₹6,500 per kit depending on tier. MOQs start at 50 kits, lead times run 12–18 working days for stocked items and 20–30 days for custom-branded inclusions, GST is 18% on most components (HSN 3304/9404/9018/4820), ITC is blocked on gifts under Section 17(5)(h), and POSH-compliant kits avoid all body-contact, gendered or intimate-care items.

Three years ago a 'wellness hamper' in an Indian corporate gifting catalogue meant the same thing in every city: a green-tea sachet, a scented candle, a yoga mat strap, a generic journal, and a card with the word mindfulness on it. By 2026, that kit is dead. The HR teams ordering wellness kits at scale this year — at Indian arms of Big Four firms, IT services majors, GCCs across Bengaluru and Hyderabad, private banks in BKC, and D2C unicorns headquartered in Gurgaon — are asking very different questions. Will the recipient actually use this in week three? Does it solve a documented workplace pain point? Is it POSH-safe for cross-gender distribution? Will the spend qualify under BRSR Core employee well-being disclosures? And does it pass an audit under Section 17(5)(h)?

This guide is the answer for the FY 2026 procurement cycle. It covers the seven wellness categories that actually drive usage, tiered price bands from ₹450 entry-level to ₹6,500 executive, the inclusions that win and the inclusions that quietly trigger HR escalations, MOQ and lead times realistic for Indian production, GST and ITC treatment by HSN code, the POSH compliance rules every HR team must apply before signing off, and how Corpokit ships wellness kits pan-India with a documented 8-week rollout. If your 2026 wellness budget is sitting in a procurement queue waiting on a brief, this is the brief.

Why Wellness Kits Are the Fastest-Growing Indian HR Gifting Category in 2026

Wellness corporate kits have moved from a Diwali-tier afterthought to a board-level HR line item in three short cycles. The reasons are documented and overlapping. Productivity loss from sleep deprivation, screen fatigue and burnout is now quantified in every major Indian people-analytics dashboard — companies that ran 2024 burnout audits found 30–45% of knowledge workers reporting chronic sleep debt and 50%+ reporting persistent eye strain. Mental-health benefits adoption has overtaken physical-health benefits adoption in GCCs and IT services majors. SEBI BRSR Core has made employee well-being a disclosed metric for the top-1000 listed companies, which means HR spend on wellness is no longer just retention investment — it is an externally-audited disclosure.

The category is also winning because it solves a real procurement problem: generic gifting fatigue. Recipients can recite the contents of a standard Diwali hamper without opening the box — dry fruits, a candle, a journal, a pen. Wellness kits, designed around a specific pain point and theme, get unboxed, used, photographed, and posted to internal Slack and LinkedIn at materially higher rates. Corpokit's own multi-client post-distribution surveys for FY 2025 wellness kits showed 78% week-4 usage on sleep kits and 71% on screen-fatigue kits, versus 22% week-4 usage on generic festival hampers across the same employee base.

The 2026 wellness kit is also a policy artefact, not just a gift. A documented wellness-kit programme — with headcount coverage, category mix, spend per employee, and a post-distribution NPS survey — slots cleanly into BRSR Principle 3 (employee well-being), POSH Annual Report committee activity, ISO 45003 (psychosocial safety at work) evidence, and the company's own ESG narrative. The same spend that retention-builds also discloses well. For Indian HR teams running their FY 2026 budget defence, that is the difference between approving wellness as a discretionary line item and approving it as a compliance-aligned investment.

The 7 Wellness Categories Indian HR Teams Are Ordering at Scale

Not every wellness theme works in every workforce. Corpokit's category mix for FY 2026 is built around seven documented themes that consistently win on usage surveys across IT services, GCCs, BFSI, consulting, manufacturing and D2C.

1. Sleep & Recovery Kits (₹650–₹2,200, MOQ 100). Padded silk eye masks, herbal sleep tea (chamomile, lavender, ashwagandha — AYUSH-licensed), magnesium-citrate balm (AYUSH-licensed), pillow mist (lavender/eucalyptus, low intensity), and a guided sleep journal. The fastest-growing wellness category in IT services and GCCs across Bengaluru, Hyderabad and Gurgaon — directly tied to night-shift and on-call rotations.

2. Screen-Fatigue & Hydration Kits (₹550–₹1,800, MOQ 100). Blue-light blocking glasses (BIS-marked frame), 750 ml double-wall stainless or rPET bottle, electrolyte sachets (FSSAI-licensed), micro-fibre screen wipes, lubricating eye-drop sample (only if AYUSH or CDSCO classified). Works across the entire knowledge-worker base — finance, consulting, IT, BPO.

3. Mindfulness & Journaling Kits (₹450–₹1,600, MOQ 100). A 90-day guided gratitude or mindfulness journal (premium GSM paper, ribbon marker), a refillable rollerball pen, a deck of mood-check cards, and a meditation-app voucher (Calm / Headspace / Wysa). Excellent for new-joiner welcome kits and for organisations running Mental Health Awareness Week in October.

4. Fitness & Movement Kits (₹900–₹2,800, MOQ 100). Resistance band set (3-tension), microfibre cooling towel, jump rope, foam roller (mini desk-size), and a fitness-app voucher (cult.fit / Healthifyme). Strong for IT, manufacturing and field-force teams; pair with a virtual fitness-class subscription for the highest week-4 usage scores.

5. Ergonomic Desk-Comfort Kits (₹1,200–₹3,200, MOQ 100). Memory-foam lumbar pillow, gel wrist rest, posture-correcting strap (CDSCO-classified), adjustable footrest, and a desk-stretch poster card. Specifically designed for the WFH and hybrid workforce. Procurement teams across consulting and BFSI run this kit annually for high-screen-time roles.

6. Nutrition & Immunity Kits (₹650–₹2,400, MOQ 100). Premium dry-fruit jars (almonds, walnuts, dates), seed-mix sachets (sunflower, pumpkin, chia), AYUSH-licensed immunity tea (tulsi, ginger, turmeric), a multivitamin pack (only if FSSAI-licensed and within shelf-life buffer of 6+ months), and a wellness recipe card set. Strong for festival distributions where the kit doubles as a hamper but lands as a health investment.

7. Digital-Detox & Focus Kits (₹1,400–₹4,500, MOQ 50). A Pomodoro timer (analogue, mechanical), a 90-day paper planner, a phone lock box (Kitchen Safe or equivalent), an ambient-sound bluetooth speaker with white-noise presets, and a no-screen-Sunday challenge card. Premium executive tier; works exceptionally well in product, design and engineering leadership distributions. Pair with our corporate desk accessories procurement guide for full WFH-leadership kits.

Tiered Price Bands — What You Get at ₹450, ₹1,500, ₹3,500 and ₹6,500

Realistic 2026 tiering, drawn from Corpokit's FY 2025-26 production runs across Delhi NCR, Mumbai and Bengaluru. Pricing is per kit, GST extra at 18%, all inclusions verified for certification and POSH safety, assembled in a branded rigid gift box.

Entry tier — ₹450–₹900 per kit (MOQ 100). 3–4 inclusions in a kraft or simple rigid box. Example sleep kit at ₹650: silk eye mask, single-serve herbal tea trio, magnesium balm 15g, and a sleep-tip card. Example screen-fatigue kit at ₹550: blue-light glasses, screen wipes pack, branded notepad, and a desk-stretch card. Honest about what this tier delivers — it is a meaningful gesture for general workforce distribution at scale, not an executive moment.

Mid tier — ₹1,200–₹2,800 per kit (MOQ 100). 5–6 inclusions, branded rigid box with custom insert tray. Example sleep & recovery kit at ₹1,800: padded silk eye mask, herbal tea trio (loose-leaf in metal tins), magnesium balm 30g, pillow mist 30ml, premium guided sleep journal, and a Calm/Headspace 3-month voucher. Strong for organisation-wide distributions in IT services, GCCs and consulting.

Premium tier — ₹3,000–₹4,500 per kit (MOQ 50). 6–8 inclusions, double-wall drinkware, branded leatherette journal, signature scent. Example digital-detox & focus kit at ₹3,800: mechanical Pomodoro timer, 90-day undated planner, phone lock box, ambient-sound bluetooth speaker (compact), single-origin coffee pack, and a focus-techniques booklet. Used for manager-tier recognition, milestone anniversaries, and CSAT-winner programmes.

Executive / CXO tier — ₹5,000–₹6,500 per kit (MOQ 25–50). Custom-mould or premium-import inclusions, full-grain leather journal, signature aromatherapy diffuser, premium tea or coffee subscription voucher, branded packaging with foil-stamped CXO name plate. Example wellness executive kit at ₹6,200: portable aromatherapy diffuser, premium herbal-tea tin trio, full-grain leather journal with bookmark, double-wall titanium-coated tumbler, magnesium recovery balm 50g, AYUSH-licensed immunity tea 30-day pack, and a 3-month premium meditation-app subscription. Limited-edition distributions for board, CXO and partner gifting.

Where the budget goes inside a ₹2,000 kit. A reasonable breakdown: inclusions 55% (₹1,100), packaging and gift box 18% (₹360), branding 7% (₹140), assembly and QC 10% (₹200), pan-India distribution 7% (₹140), and margin/management 3% (₹60). Procurement teams that compress packaging below 12% consistently undermine the unboxing moment — the kit lands but the perception slips. Conversely, packaging above 22% means the kit is paying for the box, not the contents.

POSH, GST, Section 194R and BRSR — The Compliance Stack Every Wellness Kit Must Pass

Wellness kits sit at the intersection of four Indian regulatory regimes and one global standard. Get any one of them wrong and a positive HR moment becomes a finance, legal or compliance escalation.

POSH Act 2013 (Sexual Harassment Prevention). Cross-gender wellness distribution must avoid every inclusion that creates body-contact awkwardness, intimate-care implications, or gendered assumptions. Banned categories: massage oils, body lotions, body scrubs, lingerie, intimate-wear, gendered fragrance sets, shaving kits as gender-specific, makeup, weighted lap blankets marketed for 'cuddling'. Safe defaults: head/desk-area accessories, food and drink in sealed sizes, gender-neutral fragrance categories (citrus, eucalyptus, lavender) at low intensity, journals and stationery. Internal Committee (IC) sign-off must be in the procurement file. Full inclusion / exclusion list in our POSH-compliant corporate gifting guide.

GST and ITC under the CGST Act 2017. Most wellness kit components sit at 18% GST — HSN 3304 (cosmetics, aromatherapy oils, balms), HSN 9404 (mattress supports, pillows, eye masks), HSN 9018 (medical posture supports — only when CDSCO-classified), HSN 4820 (journals, notebooks), HSN 3924/7323 (drinkware), HSN 9506 (fitness accessories). Food and herbal-tea inclusions vary 0–18% per FSSAI classification. ITC on free employee or client gifts is blocked under Section 17(5)(h) — reverse the ITC in the same GSTR-3B period the kit is dispatched. Audit-grade documentation: PO, certificate trail, dispatch manifest, ITC reversal entry. See our invoice compliance for CA audit guide.

Section 194R TDS and Section 17(2) Perquisite Cap. Wellness kits gifted to employees count toward the cumulative ₹50,000 / employee / financial year perquisite cap under Section 17(2). For non-employees (vendors, channel partners, KOLs, doctors), Section 194R requires 10% TDS on the fair-market value of benefits above ₹20,000 / recipient / financial year. Capture recipient PAN against the dispatch manifest at distribution — this is the source data for Form 26Q filing. Full workflow in our TDS 194R corporate gifts guide.

SEBI BRSR Core (top-1000 listed companies). Principle 3 covers employee well-being. A documented wellness-kit programme with headcount coverage, spend per employee, category mix and post-distribution NPS survey is credible evidence under this disclosure. For maximum audit value: capture total kits distributed, employee coverage %, category split, spend per employee, recipient feedback score. Pair with the carbon-neutral gifting programmes for ESG reports playbook to align Scope-3 and well-being disclosures in one programme.

FSSAI, AYUSH and BIS — the inclusion-level certifications. Herbal teas, immunity blends, nutrition sachets need FSSAI licence numbers visible on packaging. Ayurvedic balms, oils and herbal sleep-aids need AYUSH licence registration. Drinkware needs BIS / IS 14625 food-contact certification. Posture and medical-grade ergonomic supports need CDSCO classification. Capture certificate numbers against the PO — these are the audit trail under both GST/customs scrutiny and BRSR disclosure verification.

What's Winning in 2026 — Trends Indian HR Teams Are Acting On

Trend 1: Single-theme kits beat multi-theme bundles on usage. A kit with five sleep-related items lands better than a kit with one of each (one sleep, one fitness, one mindfulness, one nutrition, one ergonomic). Recipients adopt one habit at a time. The procurement instinct to 'cover all bases' inside one kit reduces week-4 usage by 30–40%. Pick one theme per kit and let the recipient go deep.

Trend 2: Mental health is moving from October-only to year-round. Mental Health Awareness Week (October) drove 60% of mindfulness-category orders in 2023. By 2025 that share dropped to 35% — the rest moved into quarterly mental-health touchpoints, new-joiner welcome kits, and post-appraisal recognition. The category is now sustained, not episodic.

Trend 3: App subscriptions inside kits drive 4-week and 12-week stickiness. Including a 3-month Calm / Headspace / Wysa / cult.fit voucher inside the kit converts a one-day gifting moment into a quarterly engagement window. The voucher cost (₹400–₹900 per kit) is recoverable in survey NPS and brand-perception lift.

Trend 4: Sustainability inclusions are now baseline, not premium. rPET drinkware, FSC-certified journal paper, jute or kraft packaging, AYUSH-licensed herbal inclusions over imported synthetics — these are the default in 2026 procurement briefs, not the upgrade option. Generic plastic packaging is increasingly an HR escalation, not a saving. See our low-carbon gift swaps guide for component-level CO₂e comparisons.

Trend 5: Recipient personalisation has moved from 'name on the box' to 'kit chosen by the recipient'. The 2026 norm at IT services majors and GCCs is a 3-kit pick-your-theme model — employee selects sleep, fitness or mindfulness via an internal form, kit ships in 7–10 days. The procurement complexity (parallel inventory across three SKUs) is real but recoverable through Corpokit's three-stocked-theme pre-build model. Pair with our welcome kits for end-to-end choice-architecture execution.

Trend 6: B2B distribution to client teams is following the same playbook. Account-management teams in IT services, consulting and BFSI are sending wellness kits to client-side procurement and engineering counterparts as relationship investment. The receiver perception is materially higher than the equivalent-budget Diwali hamper, and the timing is flexible (no festival peak). Section 194R applies — capture PAN at dispatch. See our 15 unique personalised corporate gifts to impress clients for adjacent client-gifting frameworks.

The Procurement Brief — One Page Every Wellness Kit PO Should Travel With

(a) Recipient tier and headcount. Split by employee tier (general workforce / manager / CXO / client) with per-tier budget and quantity. Wellness kits cannot be tier-blind — same SKU to interns and CXOs over-spends on interns and under-impresses CXOs.

(b) Theme and inclusion list. Single theme strongly preferred (sleep / screen-fatigue / mindfulness / fitness / ergonomic / nutrition / digital-detox). 4–7 inclusions per kit. Substitution prohibitions explicit — for example, 'no synthetic-fragrance candles, AYUSH-licensed aromatherapy only'.

(c) POSH and IC sign-off. IC has reviewed the inclusion list against cross-gender distribution criteria, signed off, dated. No body-contact, no intimate-care, no gendered assumptions. The sign-off is in the procurement file before PO is raised.

(d) Certification requirements. FSSAI for food/herbal, AYUSH for ayurvedic balms and oils, BIS / IS 14625 for drinkware, OEKO-TEX for textile inclusions, CDSCO for medical-grade supports, GRS for rPET. Vendors quote certificate numbers against PO line items — substitutes (scope certificate where TC is needed) are rejected.

(e) MOQ, lead time and price ladder. Quoted at 50 / 100 / 250 / 500 / 1,000 kit ladders. Stocked SKUs 12–18 days, custom-branded 20–30 days. Production hub disclosed (Delhi NCR / Mumbai / Bengaluru) for transit-time planning.

(f) Branding spec. Vector artwork shared as AI/PDF with Pantone references. Branded items confirmed (gift box, journal, drinkware, insert card). Branding method per item (UV print, screen, foil, deboss). Placement coordinates within ±2mm tolerance.

(g) Packaging and assembly. Rigid gift box dimensions, insert tray material (recyclable kraft preferred), outer wrap (jute / kraft / recycled paper for ESG-themed kits), assembly QC against AQL 2.5, master carton sub-labelling by destination branch.

(h) GST, HSN and ITC posture. HSN per inclusion captured on supplier invoice — wellness kits typically aggregate HSN 3304, 9404, 4820, 3924, 9506, 9018. GST 18% on most components, food/herbal varies. ITC reversal under Section 17(5)(h) booked in the same GSTR-3B as dispatch. E-invoice IRN verified on supplier invoice (mandatory above ₹5 crore turnover threshold).

(i) Section 194R and perquisite capture. Recipient PAN captured on dispatch manifest for non-employee distributions above ₹20,000 cumulative. Employee distributions tracked against the ₹50,000 / employee / FY perquisite cap under Section 17(2). Form 26Q filing source data preserved.

(j) Distribution plan. Pan-India locations with destination GSTINs, bill-to / ship-to declared for inter-state movement, per-consignment e-way bill generated above ₹50,000, surface vs air mode per timing requirement, location-wise tracking.

(k) Post-distribution measurement. 6-question NPS survey 4 weeks after distribution — week-1, week-2, week-4 usage per inclusion, would-you-request-next-cycle, kit rating /10. Survey data archived against the BRSR Principle 3 evidence file and used to brief the next cycle. Without measurement, the wellness budget is unbudgetable next FY.

Common mistakes — (1) generic spa hamper brief that ignores documented workplace pain points and under-performs on usage; (2) gendered or body-contact inclusions that trigger POSH escalations; (3) ITC booked on free gifts and not reversed under Section 17(5)(h); (4) recipient PAN not captured at dispatch, breaking Form 26Q filing; (5) certificate scopes accepted in place of transaction certificates, breaking BRSR audit evidence; (6) packaging spend above 22% of kit value at the cost of inclusion quality; (7) multi-theme bundles that dilute usage versus single-theme depth; (8) no post-distribution survey, leaving next-FY budget defence unsupported. A complete brief shortens supplier negotiation from weeks to days, holds the supplier to a known specification, and removes the principal sources of post-delivery dispute. Contact Corpokit or call +91 9999012429 / +91 9310384204 to brief your FY 2026 wellness programme.

Frequently Asked Questions

What are Indian HR teams actually ordering in wellness and self-care kits in 2026?

Seven categories dominate FY 2026 orders: (1) sleep & recovery kits (eye masks, herbal teas, magnesium balms, aromatherapy roll-ons), (2) screen-fatigue & hydration kits (blue-light glasses, copper/rPET bottles, electrolyte sachets, screen wipes), (3) mindfulness & journaling kits (guided journals, mood cards, premium pens, meditation app subscriptions), (4) fitness & movement kits (resistance bands, yoga mats, foam rollers, jump ropes), (5) ergonomic desk-comfort kits (lumbar pillows, wrist rests, posture correctors, footrests), (6) nutrition & immunity kits (vitamin packs, dry fruits, seed mixes, immunity teas — AYUSH-aligned), and (7) digital-detox & focus kits (Pomodoro timers, paper planners, phone lock boxes, ambient sound speakers). Sleep and screen-fatigue are the two fastest-growing categories year-over-year — both directly tied to documented productivity loss.

What is the typical price band and MOQ for wellness corporate kits in India?

Entry-tier kits (3–4 inclusions, simple gift box) land at ₹450–₹900 per kit at MOQ 100. Mid-tier kits (5–6 inclusions, branded rigid box, themed inserts) land at ₹1,200–₹2,800 per kit at MOQ 100. Premium kits (6–8 inclusions, double-wall drinkware, branded journal, signature scent) land at ₹3,000–₹4,500 per kit at MOQ 50. Executive / CXO tier (custom mould inclusions, leather journal, premium aromatherapy, signature packaging) lands at ₹5,000–₹6,500 per kit at MOQ 25–50. MOQ flexibility is real for stocked SKUs but tightens to 250+ when any inclusion requires custom branding tooling.

What is the GST treatment on wellness corporate kits in India for FY 2026?

GST is HSN-driven and ranges 12–18% across components — most wellness kit components sit at 18%: aromatherapy oils and balms (HSN 3304), bedding accessories like eye masks and pillows (HSN 9404), medical posture supports (HSN 9018), journals and stationery (HSN 4820), drinkware (HSN 3924/7323), and fitness accessories (HSN 9506). Food and herbal-tea inclusions vary 0–18% depending on classification. Critically, ITC on free gifts to employees and clients is blocked under Section 17(5)(h) of the CGST Act — reverse the ITC in the same GSTR-3B period the kit is dispatched. The cumulative ₹50,000/employee/year perquisite cap under Section 17(2) and Section 194R also applies. Full breakdown in our GST on corporate gifts guide and invoice compliance for CA audit guide.

What inclusions are POSH-unsafe in a wellness or self-care kit?

Avoid every inclusion that creates body-contact awkwardness, gendered assumptions or intimate-care implications when distributed across mixed teams: massage oils, body lotions, body scrubs, lingerie or intimate-wear (including 'cozy sleepwear'), gendered fragrance sets, shaving kits for men only, makeup or feminine-hygiene products, weighted lap blankets marketed for 'cuddling', and any item that implies the recipient should be touched by or touch another colleague. Safe defaults: dry inclusions, head-or-desk-area accessories, food and drink in sealed pack sizes, and gender-neutral fragrance categories (citrus, eucalyptus, lavender) at low intensity. See our POSH-compliant corporate gifting guide for the full do-not-include list and IC documentation workflow.

How do wellness kits count toward BRSR Core employee well-being disclosures?

Under SEBI BRSR Core (FY 2024-25 onward for top-1000 listed companies), Section B Principle 3 covers employee well-being — including measures taken to support physical and mental health. A documented wellness-kit programme, with headcount coverage, spend per employee, kit category mix and recipient feedback, contributes credible evidence to this disclosure. For maximum audit value, capture: total kits distributed, employee coverage percentage, kit categories (split by sleep / mindfulness / fitness / ergonomics), spend per employee, and a post-distribution usage or NPS survey. Pair with the carbon-neutral gifting playbook for Scope-3 and well-being disclosure alignment in one programme.

What is the lead time and rollout for a 2,000-employee wellness kit programme?

Plan 8 weeks end-to-end. Week 1: brief, recipient tier mapping, category and theme lock. Week 2: vendor shortlist, sample requisition, GRS/FSSAI/BIS certification verification on relevant inclusions. Week 3: sample approval, PPS sign-off, artwork lock for branded inclusions. Weeks 4–6: production (stocked SKUs 12–18 days, custom-branded 20–30 days). Week 7: assembly, QC against AQL 2.5, master carton packing, sub-labelling for multi-city distribution. Week 8: dispatch via per-state e-way bills (above ₹50,000), location-wise tracking, recipient acknowledgement capture for Section 194R reconciliation. Pull forward to 10 weeks if any inclusion requires custom moulding or imported components.

How does Corpokit handle multi-city distribution of wellness kits across India?

Corpokit ships to all 28 states and 8 UTs from consolidated production hubs in Delhi NCR. For pan-India programmes above 500 kits, we generate per-consignment e-way bills, capture destination GSTINs against bill-to / ship-to scenarios, sub-label master cartons by branch, and route via surface for cost-optimised non-perishable inclusions or air for time-critical onboarding kits. For food and herbal inclusions we honour shelf-life sequencing — kits with the earliest expiry ship first, and FSSAI labelling stays intact across re-pack. See our interstate GST and customs shipping guide for the multi-branch documentation workflow.

Are wellness kits a CSR-eligible spend under Section 135?

Wellness kits distributed to your own employees are an HR / employee-benefit spend, not a CSR spend — Section 135 and Schedule VII activities must benefit the public at large, not the company's own workforce. Wellness kits distributed under a documented public-health or community-mental-health programme (for example, to ASHA workers, frontline-health volunteers, or beneficiaries of an NGO partner) can qualify under Schedule VII clause (i) eradicating poverty and promoting preventive health care. See our CSR Rule 7 corporate gifting guide for the eligibility framework, CSR-2 reporting, and the documentation trail that survives MCA scrutiny.

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