GST treatment of corporate social responsibility supplies clarified; CSR-related goods and services now captured in input adjustment rules. Amendment to Section 17 substitutes the Explanation to sub section (3) to exclude (i) the value of activities or transactions specified in paragraph 5 of the Schedule and (ii) the value of activities or transactions as may be prescribed in respect of clause (a) of paragraph 8 of the Schedule; and inserts sub section (5)(fa) to treat goods or services or both received by a taxable person, used or intended to be used for activities relating to corporate social responsibility obligations under the Companies Act, within the stated provision.