Taxability of Gifts to Dealers/Sub-Dealers Under GST - Goods and Services Tax - GST

Dear experts, Company A provides gifts to its dealers and sub-dealers during festivals, upon achieving certain sales targets, or when new branch stores are opened/expanded. Would such gifts be considered taxable under GST, especially considering that the definition of consideration includes any inducement for a supply? If they are indeed taxable, how should these be disclosed in GSTR-1 ?