No advance ruling on eligibility of ITC w.r.t promotional schemes due to Member’s divergent opinion
Last updated: 27 January 2021
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
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Bimal Jain
Published in GST
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