About ineligble ITC

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Which ITC is ineligble?

As advertisement expense ITC is eligible or not?
Replies (5)
Busines comodity
If business related, ITC can be availed.
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 ...
Section 17(5) of CGST Act can provide information regarding ineligible ITC.
Sales busines also ITC claim but others purchase also expenses


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