{"id":16645,"date":"2019-02-08T15:15:09","date_gmt":"2019-02-08T09:45:09","guid":{"rendered":""},"modified":"2019-02-08T15:15:09","modified_gmt":"2019-02-08T09:45:09","slug":"business-promotion","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=16645","title":{"rendered":"BUSINESS PROMOTION"},"content":{"rendered":"<p>BUSINESS PROMOTION<br \/> Query (Issue) Started By: &#8211; VIBHUKUMAR SANGAL Dated:- 8-2-2019 Last Reply Date:- 11-2-2019 Goods and Services Tax &#8211; GST<br \/>Got 6 Replies<br \/>GST<br \/>We have given a Party for Business Promotion. This party has organised by a event organiser. In which, they organised food, musician, music &#038; dance. They have given us Bill with GST. Can we take GST Input on the same Bill.<br \/>\nReply By KASTURI SETHI:<br \/>\nThe Reply:<br \/>\nNot allowed. It is an uphill task to prove that party was given in the course of business or furtherance of business (taxable). Under Section 155 of CGST Act, the burden of proof is cast upon the person to the effect that ITC was availed correctly. It will be a hard nut to crack.<br \/>\nReply By DR.MARIAPPAN GOVINDARAJAN:<br \/>\nT<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=114598\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>BUSINESS PROMOTION Query (Issue) Started By: &#8211; VIBHUKUMAR SANGAL Dated:- 8-2-2019 Last Reply Date:- 11-2-2019 Goods and Services Tax &#8211; GSTGot 6 RepliesGSTWe have given a Party for Business Promotion. This party has organised by a event organiser. In which, they organised food, musician, music &#038; dance. They have given us Bill with GST. Can &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=16645\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;BUSINESS PROMOTION&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16645","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16645","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16645"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16645\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}