https://www.taxtmi.com/caselaws?id=382228 The authority ruled that Input Tax Credit (ITC) is not available on the GST paid for expenses related to the Shubh Labh Loyalty Program and promotional goods given as brand reminders. The items were considered gifts under Section 17(5)(h) of the CGST Act, as they were distributed voluntarily without a formal contractual obligation, thus falling outside the scope of ITC eligibility under Section 16(1). en-us Wed, 24 Apr 2019 00:00:00 +0530 Mon, 10 Mar 2025 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382228 The authority ruled that Input Tax Credit (ITC) is not available on the GST paid for expenses related to the Shubh Labh Loyalty Program and promotional goods given as brand reminders. The items were considered gifts under Section 17(5)(h) of the CGST Act, as they were distributed voluntarily without a formal contractual obligation, thus falling outside the scope of ITC eligibility under Section 16(1). Case-Laws GST Wed, 24 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382228