https://www.taxtmi.com/caselaws?id=412226 The Advance Ruling Authority held that input tax credit on raw materials used in manufacturing expired cakes & pastries displayed for business purposes is not admissible under section 17(5)(h) of the CGST Act, requiring reversal. This decision was based on the perishable nature of the products, legal prohibitions on selling expired goods, and alignment with government circular provisions on reversing input tax credit for destroyed goods. en-us Wed, 30 Jun 2021 00:00:00 +0530 Wed, 30 Mar 2022 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412226 The Advance Ruling Authority held that input tax credit on raw materials used in manufacturing expired cakes & pastries displayed for business purposes is not admissible under section 17(5)(h) of the CGST Act, requiring reversal. This decision was based on the perishable nature of the products, legal prohibitions on selling expired goods, and alignment with government circular provisions on reversing input tax credit for destroyed goods. Case-Laws GST Wed, 30 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412226