Birthday candles, balloons, snow sprays under GST: Odisha Authority of Advance Rulings

If you wish to celebrate someone’s birthday, you may have to shell out a bit more for the paraphernalia since balloons, caps, snow sprays or candles given along with birthday cakes are neither complimentary nor free, as per a recent advance ruling that proposes levying of  Goods and Services Tax  ( GST ) on these items.  In a recent advance ruling, it was argued that any item provid…