GST/VAT Paid Expenses - Is 'Exclusivity' a Factor for Eligibility of ITC ?

The question that “When an expenditure incurred by a taxable person, benefits him as well as a third party, whether the taxable person is entitled to deduct VAT incurred in respect of such expenditure in its entirety?” still lacks clarification and certainty. However, recently ECJ had an opportunity to determine this aspect which is equally relevant for the Indian GST landscape.Our Global IDT Chronicles contributor Sindhu Mangat (Advocate, Swamy Associates)...