ITC not eligible to ‘Myntra’ on vouchers & subscription packages procured from third party vendors

In re Myntra Designs Private Limited (GST AAR Karnataka)

Whether the Applicant would be eligible to avail the input tax credit, in terms of Section 16 of the CGST Act 2017, on the vouchers and subscription packages procured by the applicant from third party vendors that are made available to the eligible customers participating in the loyalty program against the loyalty points earned / accumulated by the said customers?

The applicant is not eligible to avail the input tax credit, in terms of Section 1

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