Sanofi India Limited ., In re
Date: October 22, 2019
Subject Matter
Availability of the GST paid on expenses incurred towards promotional schemes goods given as brand reminders. AAR Members differ.
Summary
Question: -1. Whether input tax credit is available of the GST paid on expenses incurred towards promotional schemes of Shubh Labh Loyalty Program? Answer: – Answered in the negative. Question: – 2. Whether input tax credit is available o…
1. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. The present appeal has been filed under Section 100 of the Central Goo…