Moksh Agarbatti Co ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- August 23, 2019
- Type:
- Advance Ruling
- Members:
- R B Mankodi, G C Jain
Subject
No credit is available on Agarbatti given free of cost for every purchase of 1 Carton Box full of Agarbatti
Summary
Question 1: The tax payer offers one unit of Dhoop with a pack of Agarbatti (consisting of 10 pieces of Agarbatti). Can the tax payer claim credit of taxes paid on a) inputs used for manufacture of Dhoop? b) Purchase of dhoop from a third party vendo…
Judgement
2. The applicant has submitted following Questions for which advance ruling is required: p:eq(11)"> i) The tax payer offers one unit of Dhoop with a pack of Agarbatti (consisting of 10 pieces of Agarbatti). Can the tax payer claim credit of taxes paid on a) Inputs used for manufacture of Dhoop? b) Purchase of dhoop from a third party vendor? ii) As part of the Sales Promotion campaign, the tax pay…