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.
Source: a2ztaxcorp.com
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