GST: Inputs or Input Services Procured for Promotional Scheme of Products are Not eligible for ITC, rules AAAR [Read Order]

By Taxscan Team - On April 4, 2022 2:06 pm - 2 mins read
GST - nputs - Input Services - Promotional Scheme - Products - ITC - AAAR - TAXSCAN

The Tamil Nadu Appellate Authority of Advance Ruling( AAAR ) has held that inputs or input services procured for promotional scheme of products is not eligible for Input Tax Credit. The appellant, M/s GRB Dairy Foods Pvt. Ltd engaged in the business of manufacture and supply of ghee, masalas, instant mixes and sweets. With the…

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