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of <h1>Amendment to Section 17 CGST Act: CSR-related goods/services now included under sub-section (5) clause (fa).</h1> Section 17 of the Central Goods and Services Tax Act has been amended by the Finance Act, 2023. In sub-section (3), the explanation now excludes the value of activities or transactions specified in paragraph 5 and those prescribed in respect of clause (a) of paragraph 8 of the Schedule. Additionally, sub-section (5) introduces clause (fa), which includes goods or services received by a taxable person for activities related to corporate social responsibility obligations under section 135 of the Companies Act, 2013.
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