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Regarding the GST ITC Eligibility

This query is : Resolved 

03 December 2019 Dear Professionals, Kindly guide me whether ITC can be Claimed for the below said case:
Whether Gift/Rewards/ Trophies given to employees during the occasion of Diwali ceremony, whether ITC can claimed for such expenses as Business Promotion expenses.

03 December 2019 NO.........SHOULD NOT BE AVAILED AS IT IS PERSONAL USE OF EMPLOYEES



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