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2022 (11) TMI 482 - AAR - GSTEligibility to claim ITC - Inputs - CSR expenditure spent by the company - Compliance with the Companies Act, 2013 - Section 17 (5)(h) of the CGST Act, 2017 - HELD THAT:- The expenditure made towards corporate responsibility under section 135 of the Companies Act, 2013, is an expenditure made in the furtherance of the business. Hence the tax paid on purchases made to meet the obligations under corporate social responsibility will be eligible for input tax credit under CGST and SGST Acts.
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