1.Whether certain customized lifestyle goods procured by BMW India either from a third party local supplier or imported from outside India for supply of goods during promotion/marketing events organized by the company will qualify as used in the course or furtherance of business in term of the provisions of the Central Goods and Services Tax Act, 2017 (“CGST Act”)?
2.Whether the company is eligible to avail input tax credit for such goods supplied under the marketing events in terms of the CGST Act, 2017?
States/UT
Order No. & Date
HAR/HAAR/2018-19/49 dated 10.04.2019
Order date
10-04-19
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Category
97(2)(d)
Year