Admissibility of input tax credit of GST paid on Aggarbatti

In re Moksh Agarbatti Co.(GST AAR Gujarat)

Question 1: The tax payer offers one unit of Dhoop with a pack of Agarbatti (consisting of 10 pieces of Agarbatti). Can the tax payer claim credit of taxes paid on

a) inputs used for manufacture of Dhoop?

b) Purchase of dhoop from a third party vendor?

Answer: Answered in negative.

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