Shanti Prime Publication Pvt. Ltd.
Input Tax Credit — The Applicant, in India is engaged in the business of sale of pharmaceutical goods and services through group entities. The applicant gets its products manufactured through third party manufactures who manufacture goods on contract manufacturing basis. The applicant provides taxable services and is registered under GST. The applicant incurs various marketing and distribution expenses with a view to promote their brand/products and enhance its sales. ”Tax input credit is not available of the GST paid on expenses incurred towards promotional schemes“ — Sanofi India Limited, In Re…  11 TAXLOK.COM 097 (AAR-Maharashtra)