No ITC on free supply of electric items to flood affected people of Kerala under CSR expense :
The applicant distributed electrical items like, switches, fan, cables etc. to flood affected people under CSR expenses on free basis without collecting any money. For these transactions input tax credit will not be available as per section17(5)(h) of the KSGST and CGST Act.
AUTHORITY FOR ADVANCE RULINGS, KERALA
Polycab Wires (P.) Ltd., In re
S. ANIL KUMAR AND B.S. THYAGARAJABABU, MEMBER
ADVANCE RULING NO. KER/30/2019
MARCH 2, 2019
P.J. Johney, FCA for the Appellant.
- Applicability of GST on Free Sample Supplies
- When OEM is required to reverse Input Tax Credit if Free of Cost Supplies are made to component manufacturer : Circular No 47/21/2018 GST Dated 08.06.2018
- No ITC on Gift of Gold Coins to customer at end of Scheme : AAR
- No Input Tax Credit on services for employees township/colony and Guest House : AAAR
- No ITC on Warehouse constructed using pre-fabricated structure as it is immovable property : AAR
- No ITC for GST paid on intra-state supply in a state where Taxpayer is not registered : AAR