Golden Tobacco Limited ., In re
Date: May 4, 2019
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Subject Matter
No GST on extra packs of cigarette supplied as part of promotion scheme
Summary
The applicant is running a promotion scheme where in an additional 10 packs of cigarettes will be supplied to the distributor on purchase of every 100 packs of cigarettes and this offer will remain steady, i.e. if a distributor places an order for 10…
The present application has been filed under section 97 of the Central Goods and -es Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter to as “the CGST Act and MGST Act”] by GOLDEN TOBACCO LIMITED, the applicant , seeking an advance ruling in respect of the following question. The applicant is seller of Cigarettes, and intends to offer extra quantity…