https://www.taxtmi.com/caselaws?id=402103 The Authority for Advance Ruling (AAR) determined that promotional items were categorized as non-distributable goods (capital goods) and distributable goods (gifts). For non-distributable goods, the applicant could claim Input Tax Credit (ITC) but must reverse it if written off. Distributable goods given to related parties allowed ITC, as it constituted a taxable supply. However, for unrelated retailers, ITC was not permitted under section 17(5) of the CGST Act, 2017. Additionally, GST on non-distributable goods was eligible for ITC, subject to reversal if lost or destroyed. en-us Tue, 15 Dec 2020 00:00:00 +0530 Fri, 21 Mar 2025 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402103 The Authority for Advance Ruling (AAR) determined that promotional items were categorized as non-distributable goods (capital goods) and distributable goods (gifts). For non-distributable goods, the applicant could claim Input Tax Credit (ITC) but must reverse it if written off. Distributable goods given to related parties allowed ITC, as it constituted a taxable supply. However, for unrelated retailers, ITC was not permitted under section 17(5) of the CGST Act, 2017. Additionally, GST on non-distributable goods was eligible for ITC, subject to reversal if lost or destroyed. Case-Laws GST Tue, 15 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402103