https://www.taxtmi.com/article/detailed?id=8159 Whether taxes on Corporate Social Responsibility expenditures qualify as input tax credit under GST hinges on whether such supplies are inputs or input services "used or intended to be used in the course or furtherance of business." A tribunal decision allowed credit where CSR services bore a sufficient nexus to the taxpayer's business and enhanced corporate operations or reputation, but statutory income tax restrictions, rule based exclusions, temporal issues and lack of explicit GST provisions leave the question unsettled and dependent on nexus analysis. en-us Thu, 13 Sep 2018 08:09:37 +0530 Thu, 13 Sep 2018 08:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8159 Whether taxes on Corporate Social Responsibility expenditures qualify as input tax credit under GST hinges on whether such supplies are inputs or input services "used or intended to be used in the course or furtherance of business." A tribunal decision allowed credit where CSR services bore a sufficient nexus to the taxpayer's business and enhanced corporate operations or reputation, but statutory income tax restrictions, rule based exclusions, temporal issues and lack of explicit GST provisions leave the question unsettled and dependent on nexus analysis. Articles Corporate Laws / IBC / SEBI Thu, 13 Sep 2018 08:09:37 +0530 https://www.taxtmi.com/article/detailed?id=8159