AAR: ITC under GST can be availed on distribution of promotional products to distributors

Input Tax Credit (ITC) under the GST regime can be availed on distribution of promotional products to distributors, Karnataka’s Authority for Advance Ruling (AAR) has upheld. The ruling has been given on application filed by Page Industries which is engaged in manufacture, distribution and marketing of knitted and woven garments under the brand name of ‘Jockey’ and swim wares and swimming equipmen…