Input tax credit - spending mandatory amount on CSR activities ...
GST
September 24, 2021
Input tax credit - spending mandatory amount on CSR activities in the form of donations - whether CSR activities are in the course of furtherance of business and will therefore be counted as eligible ITC in terms of Sections 16 and 17(5) of the CGST Act, 2017? - CSR activities, as per Companies (CSR Policy) Rules, 2014 are those activities excluded from normal course of business of the applicant and therefore not eligible for ITC, as per Section 16(1) of the CGST Act. - AAR
View Source
