https://www.taxtmi.com/caselaws?id=387084 The Authority ruled that a Private Limited Company engaged in manufacturing decorative paints was not eligible to claim GST Input tax credit on items purchased for incentive schemes promoting their products. The company's procurement of goods for incentives did not qualify as a supply under the CGST Act, as they were disposed of without consideration. Citing relevant provisions, the Authority concluded that input tax credit was not available on goods and services used for gifts or free samples. Therefore, the applicant was deemed ineligible to claim Input tax credit on goods and services provided as incentives to dealers, painters, and others for business promotion. en-us Thu, 12 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387084 The Authority ruled that a Private Limited Company engaged in manufacturing decorative paints was not eligible to claim GST Input tax credit on items purchased for incentive schemes promoting their products. The company's procurement of goods for incentives did not qualify as a supply under the CGST Act, as they were disposed of without consideration. Citing relevant provisions, the Authority concluded that input tax credit was not available on goods and services used for gifts or free samples. Therefore, the applicant was deemed ineligible to claim Input tax credit on goods and services provided as incentives to dealers, painters, and others for business promotion. Case-Laws GST Thu, 12 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387084