Page Industries Limited

The Appellate Authority set aside the ruling No.KAR ADRG 54/2020 dated 15.12.2020 passed by the Advance Ruling Authority and answer the question of the Appellant as follows:

The Promotional Products/Materials & Marketing items used by the Appellant in promoting their brand & marketing their products can be considered as "inputs" as defined in Section 2(59) of the CGST Act, 2017. However, the GST paid on the same cannot be availed as input tax credit in view of the provisions of Section 17(2) and Section 17(5)(h) of the CGST Act, 2017.