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2020 (4) TMI 593 - AAR - GSTInput Tax Credit (ITC) - Supply of Dhoop as incentive or gifts or as freebies with the supply of Agarbatti (consisting of 10 pieces of Agarbatti) - credit of Inputs used for manufacture of Dhoop - Purchase of dhoop from a third party vendor - credit on the non-monetary incentives - credit of insurance and maintenance of the motor vehicles used for transport of Director and Employees. Credit on inputs used for manufacture of Dhoop - Purchase of dhoop from a third party vendor - HELD THAT:- As per Section 17(5)(h) of the Central Goods and Service Tax Act, 2017, credit is not allowed. Non-monetary incentives like say Pressure Cooker - HELD THAT:- As per Section 17(5)(h) of the Central Goods and Service Tax Act, 2017, credit is not allowed. Credit of the Agarbatti given free of cost - HELD THAT:- As per Section 17(5)(h) of the Central Goods and Service Tax Act, 2017, credit is not allowed. Credit of insurance and maintenance of these motor vehicles - HELD THAT:- As per Section 17(5)(a) of the Central Goods and Service Tax Act, 2017, such vehicles not eligible for credit - credit denied.
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