Page Industries Limited ., In re
Date: December 15, 2020
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Ravi Prasad, Mashhood Farooqui
Subject Matter
ITC can be availed on distribution of promotional products to distributors
Summary
Q) Whether in the facts and circumstances of the case, the promotional products / Materials and Marketing Items used by the Applicant in promoting their brand and marketing their products can be considered as “inputs” as defined und…
1. M/s.Page Industries Limited, Cessna Business Park, Tower-1,3rd Floor, Umiya Business Bay, Kadubeesanahalli Village, VarthurHobli, Sarjapur- Marathahalli Outer Ring Road, Bengaluru-560103 (hereinafter called “the applicant”)having GSTIN number29AABCP2630D1ZS, have filed an application for Advance Ruling under Section 97 of CGST Act,2017 read with Rule 104 of the CGST Rules, 201…