https://www.taxtmi.com/caselaws?id=434721 AAAR Karnataka dismissed appeal regarding input tax credit eligibility on vouchers and subscription packages procured from third-party vendors for loyalty program customers. The authority held that ITC under Section 16 CGST Act requires inward supply of goods/services used for business furtherance. Since vouchers were neither goods nor services supply as per HC precedent, ITC was denied. The authority clarified that writ jurisdiction review of advance ruling orders is minimal, limited to judicial review principles rather than substantive merits examination. en-us Fri, 24 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434721 AAAR Karnataka dismissed appeal regarding input tax credit eligibility on vouchers and subscription packages procured from third-party vendors for loyalty program customers. The authority held that ITC under Section 16 CGST Act requires inward supply of goods/services used for business furtherance. Since vouchers were neither goods nor services supply as per HC precedent, ITC was denied. The authority clarified that writ jurisdiction review of advance ruling orders is minimal, limited to judicial review principles rather than substantive merits examination. Case-Laws GST Fri, 24 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434721