Held - Further, the gift items are fixed based on the retailers purchase of the targeted products as per Annexure C of the Form GST ARA-01 and not .....

Held - Activity of providing free complimentary tickets does not fall within the domain of supply as it does not have the element of consideration......

Held -  To sum up, as per the provisions of the CGST Act/TNGST Act 2017 more precisely, Section 17 (5) of the Act, the gifts or rewards given .....

Held - As such, the promotional scheme of additional 30 packs of cigarettes on every purchase of 100 packs of cigarettes for the payment of 100 pac.....

Held - The applicant argues that the goods under promotional scheme cannot be treated as ‘gift’ since ‘gift’ is something which is given co.....

Held - To sum up the input goods/services in the form of Trip to Dubai, Gold voucher, Televisions, Air coolers procured by the applicant for the in.....