https://www.taxtmi.com/caselaws?id=406723 The Appellate Authority determined that promotional products/materials used by the Appellant are classified as "inputs" under Section 2(59) of the CGST Act, 2017. However, the GST paid on these items cannot be claimed as input tax credit due to restrictions outlined in Section 17(2) and Section 17(5)(h) of the CGST Act, 2017. The Authority disagreed with the lower Authority's classification of these items as capital goods and the treatment of franchisees, distributors, and retailers as related persons. The appeal was resolved in favor of the Appellant based on these findings. en-us Fri, 16 Apr 2021 00:00:00 +0530 Tue, 09 Nov 2021 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406723 The Appellate Authority determined that promotional products/materials used by the Appellant are classified as "inputs" under Section 2(59) of the CGST Act, 2017. However, the GST paid on these items cannot be claimed as input tax credit due to restrictions outlined in Section 17(2) and Section 17(5)(h) of the CGST Act, 2017. The Authority disagreed with the lower Authority's classification of these items as capital goods and the treatment of franchisees, distributors, and retailers as related persons. The appeal was resolved in favor of the Appellant based on these findings. Case-Laws GST Fri, 16 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406723