https://www.taxtmi.com/caselaws?id=293199 The ruling confirmed that the goods procured and supplied by BMW India during promotion/marketing events qualify as being used in the course or furtherance of business under the CGST/HGST Act, 2017. However, the company is ineligible to avail input tax credit for these goods due to the restriction under Section 17(5)(h) of the CGST Act, which prohibits credit for goods disposed of as gifts. en-us Wed, 10 Apr 2019 00:00:00 +0530 Fri, 07 Mar 2025 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293199 The ruling confirmed that the goods procured and supplied by BMW India during promotion/marketing events qualify as being used in the course or furtherance of business under the CGST/HGST Act, 2017. However, the company is ineligible to avail input tax credit for these goods due to the restriction under Section 17(5)(h) of the CGST Act, which prohibits credit for goods disposed of as gifts. Case-Laws GST Wed, 10 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293199