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Case Law Details

Case Name : In re GRB Dairy Foods Pvt. Ltd (GST AAAR Tamilnadu)
Appeal Number : Order No. TN/AAAR/04/2022(AR)
Date of Judgement/Order : 23/02/2022
Related Assessment Year :
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In re GRB Dairy Foods Pvt. Ltd (GST AAAR Tamilnadu)

As per the provisions of the CGST Act/TNGST Act 2017 more precisely, Section 17(5) of the Act, the gifts or rewards given without consideration even though they were given for sales promotion do not qualify as inputs for the purposes of Credit, since no GST

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