Breif Issue :

Fact of the Case :

 The applicant engaged in business of sale of pharmaceutical goods , they incur various marketing and distribution expenses, with a view to promote their brand/products. The applicant distributes different type of products among its trade channels as promotional items or brand reminders. In case of Shubh Labh loyalty programme, the distributors/wholesalers get rewards based on the reward points earned on the basis of quantity of goods sold by them.
 

Issues Involved :

 Applicant has sought advance ruling in respect weather ITC available of the GST paid on Expenses incurred towards promotional scheme of Shubh Labh Loyalty Program also GST paid on expenses incurred towards promotional scheme goods given as brand reminders?