https://www.taxtmi.com/caselaws?id=293095 The appellate authority had differing views on the availability of Input Tax Credit (ITC) on promotional schemes and brand reminders. The Member (SGST) upheld the Authority for Advance Ruling's decision, denying ITC on both promotional schemes and brand reminders. In contrast, the Member (CGST) overturned the ruling in favor of the appellant, allowing ITC. Due to the conflicting decisions, no advance ruling could be issued as per Section 101(3) of the CGST Act. en-us Tue, 22 Oct 2019 00:00:00 +0530 Tue, 11 Mar 2025 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293095 The appellate authority had differing views on the availability of Input Tax Credit (ITC) on promotional schemes and brand reminders. The Member (SGST) upheld the Authority for Advance Ruling's decision, denying ITC on both promotional schemes and brand reminders. In contrast, the Member (CGST) overturned the ruling in favor of the appellant, allowing ITC. Due to the conflicting decisions, no advance ruling could be issued as per Section 101(3) of the CGST Act. Case-Laws GST Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293095