ITC AVAILABILITY


Chartered Accountant

If Mr A (a supplier of furniture) supplies a mini refrigerator (purchases from Mr. C) along with the sale of furniture free of cost to Mr B , Then would the ITC of refrigerator purchased from another supplier Mr C be allowed to Mr. A.
 
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CA Final student

No as per section 17(5)
 
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GST Practitioner

No have to reverse the ITC
 
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