08 February 2023
Dear Sir, input tax credit of expenses incurred on foreign tour (for dealer meeting) by a fertilizer manufacturer, are being denied by gst AO. Please share any favourable citation or circular.
08 February 2023
You have to prove that the expenditure incurred by you are in the course of or furtherance of business. As per section 17 (5) (g) of CGST Act, 2017 gst paid on goods or services or both used for personal consumption of your employees are not eligible for ITC.