https://www.taxtmi.com/caselaws?id=427420 AAR UP ruled that promotional gifts distributed to retailers without consideration qualify as gifts rather than discounts, making input tax credit unavailable on goods procured for such schemes. The authority also denied ITC on hotel services and catering expenses for business conferences, holding that Section 17(5)(b) of CGST Act 2017 restricts ITC on food and beverages unless the registered person is engaged in the same business category or provides such services as part of taxable composite supply. en-us Fri, 01 Jul 2022 00:00:00 +0530 Thu, 10 Apr 2025 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427420 AAR UP ruled that promotional gifts distributed to retailers without consideration qualify as gifts rather than discounts, making input tax credit unavailable on goods procured for such schemes. The authority also denied ITC on hotel services and catering expenses for business conferences, holding that Section 17(5)(b) of CGST Act 2017 restricts ITC on food and beverages unless the registered person is engaged in the same business category or provides such services as part of taxable composite supply. Case-Laws GST Fri, 01 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427420