Rodec Pharmaceuticals Private Limited ., In re

Date: July 1, 2022

Court: Authority for Advance Ruling
Bench: Uttar Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Rajendra Kumar, Vivek Arya
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Subject Matter

GST paid on inputs/input services procured for promotional scheme are ineligible for ITC

Input Tax Credit

Summary

Q. Whether the GST paid on inputs/input services procured by us for promotional scheme are eligible for input tax credit? A. The goods procured for disbursement in the scheme by the applicant are Laptop Bag, Sandwitch Maker, Electric Kettle, Blanket,…

1. M/s RODEC PHARMACEUTICALS PRIVATE LIMITED, C-36, Patel Nagar II, Meerut Road, Ghaziabad-201001 (here in after referred to as the applicant) is a registered assessee under GST having GSTIN: 09AABCR5958E1Z5. 2. The applicant has sought advance ruling on following question- (1) Whether the GST paid on inputs/input services procured by us for promotional scheme are eligible for input tax credit und…

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