Held - In the GST regime, the scope of the definition of inputs, capital goods and input services is very wide and covers almost all the imaginable.....

Held - The Appellant has claimed that the gift items have been used in 'Business Promotion' viz. the furtherance of business and credit is admissib.....

Held - The purchase and distribution of sweets, dry fruits, coins or silver items for the purpose of business promotion cannot be termed as an acti.....

Held - Thus, in light of above findings, goods and services supplied under "Shubh Labh Trade Loyalty Program", are not covered under the definition.....

Held - It is clearly evident from above that Section 17(5)(h) of CGST Act 2017 does not allow credit on any goods disposed by way of gift or free s.....

Held - The tax payer offers one unit of Agarbatti free on purchase of 1 Carton Box full of Agarbatti. Can credit of the Agarbatti given free of cos.....