This discussion seeks to clarify which Input Tax Credit (ITC) is considered ineligible, particularly concerning advertisement expenses. The consensus points towards Section 17(5) of the CGST Act as the definitive source for identifying ineligible ITC. Generally, ITC is claimable if it relates to business expenses, but specific exclusions apply.
I replied it normally but for written reply we should provide this reply with aticle and I guess, it's based on Article 16 or Article 17. But I want to know about it clearly. So anyone is clear about it please ...