GRB Dairy Foods Pvt. Ltd ., In re
Date: September 30, 2021
Subject Matter
No ITC on inputs/services procured and intended to be distributed as gifts to the retailers for sales promotion
Summary
The input goods/services in the form of Trip to Dubai, Gold voucher, Televisions, Air coolers procured by the applicant for the intended use in furtherance of their business and distributed to the retailers under the ‘Buy N Fly’ scheme, a…
GRB DAIRY FOODS PVT LTD, 10 Sidco Shed, Sipcot Industrial Complex, Hosur, Krishnagiri District, Tamil Nadu- 635126 (hereinafter called the ‘Applicant’) is registered under the GST Vide GSTIN 33AACCG0136G1Z8. They have sought Advance Ruling on the following question:- Whether the GST paid on inputs/input services procured by the applicant to implement the promotional scheme under the na…