Page 182 - GSTL_7th May 2020_Vol 36_Part 1

140 GST LAW TIMES [ Vol. 36
at Para 2(iv) above.) as per Section 17(5)(a) of the Central Goods & Services Tax
Act, 2017.
5. In view of the foregoing, we rule as under -
RULING

Question 1 : The taxpayer offers one unit of Dhoop with a pack of
Agarbatti (consisting of 10 pieces of Agarbatti). Can the
taxpayer claim credit of taxes paid on
(a) inputs used for manufacture of Dhoop?
(b) Purchase of dhoop from a third party vendor?
Answer : Answered in negative.
Question 2 : As part of the Sales Promotion campaign, the taxpayer
offers their distributors target based monetary and non-
monetary incentives. Can they avail credit on the non-
monetary incentives like say Pressure Cooker on purchase
of 100,000 Agarbatti Packets? Can this qualify as supply of
goods to the distributor?
Answer : Answered in negative.
Question 3 : The taxpayer offers one unit of Agarbatti free on purchase
of 1 Carton Box full of Agarbatti. Can credit of the Agar-
batti given free of cost be availed as credit by the taxpayer?
Answer : Answered in negative.
Question 4 : The taxpayer has purchased motor vehicle for transport of
Director and Employees. Can credit of insurance and
maintenance of these motor vehicles be availed as credit?
Answer : Answered in negative.

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2020 (36) G.S.T.L. 140 (A.A.R. - GST - Guj.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
GUJARAT
S/Shri G.C. Jain and R.B. Mankodi, Members
IN RE : MANGALDAS MEHTA AND CO. LIMITED
Ruling Order No. GUJ/GAAR/R/15/2019, dated 28-8-2019 in Application
No. Advance Ruling/SGST & CGST/2018/AR/8
Supply of Accommodation, Food and Beverage services - Declared or
published tariff relevant only for determination of the tax rate slab and GST at
the rate so determined would be levied on the actual amount charged for room
stay plus service charges and extra bed charges from the guest/customer - Clas-
sifiable under HSC Code 9963 11 - According to declared room tariff, rate of
GST will be as under : (a) Declared room tariff up to ` 999 : GST @ NIL [No
ITC]; (b) Declared room tariff from ` 1,000 up to ` 2,499 : GST @ 12% [ITC

GST LAW TIMES  7th May 2020  182