https://www.taxtmi.com/forum/issue?id=114304 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. en-us Thu, 08 Nov 2018 08:20:21 +0530 Thu, 23 Jan 2025 15:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114304 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. Discussion-Forum GST Thu, 08 Nov 2018 08:20:21 +0530 https://www.taxtmi.com/forum/issue?id=114304