TMI Blog2019 (8) TMI 1222X X X X Extracts X X X X X X X X Extracts X X X X ..... 30-7-2019 - J.P. MEENA AND HEMANT JAIN MEMBER Present for the applicant: Shri Raunak Jain (Authorised Representative) Note : Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (e) given as under : a. Classification of any goods or services or both; d. Admissibility of input tax credit of tax paid or deemed to have been paid; e. determination of the liability to pay tax on any goods or services or both; Further, the applicant being a registered person (GSTIN is 08AAHCG1114B1ZA as per the declaration given by him in For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir customers free of cost as a sales promotion activity for customer acquisition and retention in competitive business environment. A customer can redeem that voucher from their website and can get benefit of products at free of cost. Customers do not need to pay any consideration for that product. The applicant considers above said goods as his expenses and avails input tax credit. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, CGST Division-G, Central Tax, Jaipur Commissionerate, Jaipur) has submitted his comments vide letter dated 15.07.2019 and stated that, The services provided by the applicant appear to be business consulting services including public relations service (SAC 998312). Since the applicant is not charging any amount i.e. redeeming voucher free of cost and on the basis of docu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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