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BUSINESS PROMOTION, Goods and Services Tax - GST

Issue Id: - 114598
Dated: 8-2-2019
By:- VIBHUKUMAR SANGAL
BUSINESS PROMOTION

  • Contents

We have given a Party for Business Promotion. This party has organised by a event organiser. In which, they organised food, musician, music & dance. They have given us Bill with GST. Can we take GST Input on the same Bill.

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Showing Replies 1 to 6 of 6 Records

1 Dated: 8-2-2019
By:- KASTURI SETHI

Not allowed. It is an uphill task to prove that party was given in the course of business or furtherance of business (taxable). Under Section 155 of CGST Act, the burden of proof is cast upon the person to the effect that ITC was availed correctly. It will be a hard nut to crack.


2 Dated: 8-2-2019
By:- DR.MARIAPPAN GOVINDARAJAN

If it is for the furtherance of business credit can be availed.


3 Dated: 9-2-2019
By:- Ganeshan Kalyani

If the invoice is with the description of service as 'Business Promotion" , then credit is eligible.


4 Dated: 9-2-2019
By:- KASTURI SETHI

Service provider cannot issue invoice with description as "Business promotion". Service provider will mention item - wise and service wise particulars on the invoice . It is a statutory duty of the person who avails ITC to prove that ITC has been utilised in the course of taxable business or furtherance of business. The possibility of misuse cannot be ruled out. The department is very strict in such matters. It is not risk-free.


5 Dated: 10-2-2019
By:- Ganeshan Kalyani

Sir, event organiser may not raise an invoice separately indicating charges for food, musician, music and dance etc. They would be charging a lump amount for arranging party. The head may be "event management charges" or expense toward "promoting business" i.e. business promotion.


6 Dated: 11-2-2019
By:- Mahadev R

It would be subject to litigation for sure if the description contains words such as food, musician, music dance etc. Even the past this has been subject matter of litigation. In GST also one could expect the same. If invoice is for event management services which in turn is for business promotion, ITC should be eligible.


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