Court :
Maharashtra AAR
Brief :
The Hon'ble A AAR, Maharashtra in M/s. Sanofi India Ltd. (Order No. MAH/AAAR/SS-RJ/10/2019-20 dated October 22, 2019) has held that as per Section 101(3) of the Central Goods and Services Tax Act, 2017 ("CGST Act") no advance ruling can be issued w.r.t eligibility of input tax credit ("ITC") on the goods and services offered under various promotional schemes and as brand reminders since one member (SGST) has upheld the order of Authority of Advance Ruling ("AAR") and the other member (CGST) has set aside the order of the AAR in the favour of Appellant.
Citation :
Order No. MAH/AAAR/SS-RJ/10/2019-20 dated October 22, 2019
Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.
CCI PRO annual subscription :
Duration : 1 year
(Prices Inclusive of GST)
Online GST Course - Master the Fundamentals of GST with Practical Insights
CAclubindia
