GRB Dairy Foods Pvt. Ltd ., In re
Date: February 23, 2022
Subject Matter
No ITC on inputs/services procured and intended to be distributed as gifts to the retailers for sales promotion. AAR ruling upheld.
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…
The subject appeal has been filed under Section 100 (1) of the Tamilnadu Goods 85 Services Tax Act, 2017/Central Goods 86 Services Tax Act 2017 by M/s. GRB DAIRY FOODS PVT.LTD, (herein after referred as the Appellant), having their registered office at No.10 Sidco Shed Sipcot Industrial Complex, Hosur, Krishnagiri District, Tamil Nadu- 635126. The appellant are registered under GST with GSTIN 33AA…