Input Tax Credit — The applicant are engaged in the business of manufacturing decorative paints meant for interiors as well as exterior surfaces and the manufactured paints are marketed through their sales offices spread across in Southern and Western India. The Applicant sought advance ruling on the question that “whether the applicant is eligible to claim the GST Input tax credit on the items purchased for furtherance of business”. The Authority ruled out that the applicant is not eligible to avail input tax credit on the inward supplies of goods and services which are attributable to the incentives provided in the form of gifts of goods and services to the painters and dealers and other persons under the CGST / SGST / IGST Act. — Surfa Coats (India) Private Limited, In Re… [2019] 16 TAXLOK.COM 094 (AAR-Karnataka)