Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
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AAR ruled that the applicant is not entitled to input tax credit (ITC) in three key scenarios: (1) IGST paid on importing sample drugs supplied free to hospitals/clinics, (2) IGST paid by logistics service provider under Delivered Duty Paid model, and (3) CGST paid for Customs House Agent and logistics services. The ruling hinged on Section 17(5)(h) of CGST Act, which prohibits ITC for goods disposed as free samples or gifts. The sample drugs were imported for clinical trials without commercial consideration, thus categorized as free samples, rendering ITC impermissible across all associated tax payments and services.
AAR ruled that the applicant is not entitled to input tax credit (ITC) in three key scenarios: (1) IGST paid on importing sample drugs supplied free to hospitals/clinics, (2) IGST paid by logistics service provider under Delivered Duty Paid model, and (3) CGST paid for Customs House Agent and logistics services. The ruling hinged on Section 17(5)(h) of CGST Act, which prohibits ITC for goods disposed as free samples or gifts. The sample drugs were imported for clinical trials without commercial consideration, thus categorized as free samples, rendering ITC impermissible across all associated tax payments and services.
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