Free Drug Samples and Logistics Services Disqualified from Input Tax Credit Under CGST Act Section 17(5)(h)
Case-Laws
GST
AAR ruled that the applicant is not entitled to input tax credit (ITC) in three key scenarios: (1) IGST paid on importing sample drugs supplied free to hospitals/clinics, (2) IGST paid by logistics service provider under Delivered Duty Paid model, and (3) CGST paid for Customs House Agent and logistics services. The ruling hinged on Section 17(5)(h) of CGST Act, whic
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