ITC not eligible on incentives provided as gifts of goods & services

In re M/s Surfa Coats (India) Pvt. Ltd. (GST AAR Karnataka)

Whether the applicant is eligible to claim the GST Input tax credit on the items purchased for furtherance of business?

we draw attention to the Circular No.92/11/2019-GST dated 07.03.2019, issued by the CBIC, wherein, at Para (A)(ii), it is cari

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