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GST - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Input tax credit - vouchers and subscription packages procured ...

Case Laws     GST

March 2, 2023

Input tax credit - 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 - Section 16 of the CGST Act, 2017 - ITC not available - AAAR

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