Input Tax Credit — 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. Can credit of insurance and maintenance of these motor vehicles be availed as credit? Held that— The credit shall not be available to the applicantin case of question 1 to 3as per Section 17(5)(h) of the Central Goods and Service Tax Act, 2017. Similarly, the credit shall not be available in case of question 4as per Section 17(5) (a) of the Central Goods &Service Tax Act, 2017 — Moksh Agarbatti Co., In Re…[2019] 15 TAXLOK.COM 139 (AAR-Gujarat)