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M/S. MOKSH AGARBATTI CO.
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

R.B. MANKODI
G.C. JAIN
Pet. Counsel
Rubbal Bhanderi
Res. Counsel
Na

Petitioner / Applicant

M/S. MOKSH AGARBATTI CO.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Aug 23, 2019
Order No.

GUJ/GAAR/R/14/2019

Citation

2019(8) TAXREPLY 1198
Original Order
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ORDER

Present for the applicant : C.A. Rubbal Bhanderi 2. The applicant has submitted following Questions for which advance ruling is required: i) The tax payer offers one unit of Dhoop with a pack of Agarbatti (consisting of 10 pieces of Agarbatti). Can the tax payer claim credit of taxes paid on a) Inputs used for manufacture of Dhoop? b) Purchase of dhoop from a third party vendor? ii) As part of the Sales Promotion campaign, the tax payer offers their distributors target based monetary and non-monetary incentives. Can they avail credit on the nonmonetary incentives like say Pressure Cooker on purchase of 1,00,000 Agarbatti Packets? Can this qualify as supply of goods to the distributor? iii) The tax payer offers one unit of Agarbatti free on purchase of 1 Carton Box full of Agarbatti. Can credit of the Agarbatti given free of cost be availed as credit by the tax payer? iv) The tax payer has purchased motor vehicle for transport of Director and Employees. Ca....

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