ITC on Goods embossed with brand name given free of cost- CGST & SGST members differed

In re Sanofi India Limited (GST AAAR Maharashtra) ITC eligible on Shubh Labh Trade Loyalty Program it is manifest that the Appellant’s act of providing the promotional goods and services under the Shubh Labh Trade Loyalty Program is certainly not an act of generosity, as the Appellant is not giving these goods and services to each and every wholesalers, but only to such participating wholesalers, who have achieved their sales targets and accumulated adequate reward points to fetch such promotional goods and services in terms of the catalogue prescribed by the Appellant. There is presence...