https://www.taxtmi.com/caselaws?id=414065 The Authority ruled that the GST paid on inputs/input services procured for a promotional scheme named 'Buy n Fly' was not eligible for Input Tax Credit under Section 17(5)(g) and (h) of the CGST Act, 2017 and TNGST Act, 2017. This decision was based on the finding that the rewards provided under the scheme were considered gifts for personal consumption, falling outside the scope of ITC eligibility as per the relevant legal provisions. en-us Thu, 30 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414065 The Authority ruled that the GST paid on inputs/input services procured for a promotional scheme named 'Buy n Fly' was not eligible for Input Tax Credit under Section 17(5)(g) and (h) of the CGST Act, 2017 and TNGST Act, 2017. This decision was based on the finding that the rewards provided under the scheme were considered gifts for personal consumption, falling outside the scope of ITC eligibility as per the relevant legal provisions. Case-Laws GST Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414065