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ITC on promotional Product

January 13, 2020[2020] 113 128 (Article)
With the introduction of GST, the Government, main agenda was to create a tax infrastructure that provide seamless input tax credit & remove cascading effect on indirect tax that was prevailing in pre-GST regime. Since the inception of GST there is a free flow of credit if the conditions relating to ITC is fulfilled & it is done in the course or for the furtherance of business.
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