Page Industries Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- April 16, 2021
- Type:
- Advance Ruling
- Members:
- D P Nagendra Kumar, M S Srikar
Subject
ITC cannot be availed on distribution of promotional products to distributors. AAR ruling set-aside.
Summary
1. GST paid on the procurement of promotional items supplied to the EBOs/franchisees and distributors free of charge will not be eligible for input tax credit since the said supply is a non-taxable supply. 2. Give away promotional items which are dis…
Judgement
1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in parimateria and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisi…