TaxTMI 
TaxTMI 
Respected experts, One of my client regd under GST under service provider category issued non GST invoice ( without GST) for CSR funds received from a trust. Is there any exemption available for Such funds recd from paying GST ? Trust from whom CSR funds recd is not willing to pay GST. Kindly guide me., I shall be highly thankful.
GST on CSR funds received.
08 Nov 2018 
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GST on CSR funds: recipient service providers remain liable where tax not charged; trust payments may affect input tax credit.
GST liability attaches to CSR funds received by a registered service provider if GST was not charged: no exemption applies and the supplier must discharge tax on a cum tax basis. A ruling allowing input tax credit for CSR-related spending was cited, but it concerned a period when CSR was voluntary; mandatory CSR rules and income tax treatment change the context, so availability of input tax credit to contributors does not negate the supplier's independent GST obligation. (AI Summary)
GST liability attaches to CSR funds received by a registered service provider if GST was not charged: no exemption applies and the supplier must discharge tax on a cum tax basis. A ruling allowing input tax credit for CSR-related spending was cited, but it concerned a period when CSR was voluntary; mandatory CSR rules and income tax treatment change the context, so availability of input tax credit to contributors does not negate the supplier's independent GST obligation. (AI Summary)