https://www.taxtmi.com/forum/issue?id=114785 CSR expenses may qualify for input tax credit under GST because the CGST Act's definition of business covers activities incidental or ancillary to trade, and a pre GST Mumbai CESTAT decision allowed cenvat credit on CSR services. A government FAQ is cited as confirming ITC availability. Advisers caution that claiming ITC can necessitate higher CSR outlays to offset benefits and may trigger unfavorable income tax treatment, so taxpayers should assess cash flow and income tax implications before claiming credit. en-us Sat, 23 Mar 2019 08:58:27 +0530 Thu, 23 Jan 2025 15:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114785 CSR expenses may qualify for input tax credit under GST because the CGST Act's definition of business covers activities incidental or ancillary to trade, and a pre GST Mumbai CESTAT decision allowed cenvat credit on CSR services. A government FAQ is cited as confirming ITC availability. Advisers caution that claiming ITC can necessitate higher CSR outlays to offset benefits and may trigger unfavorable income tax treatment, so taxpayers should assess cash flow and income tax implications before claiming credit. Discussion-Forum GST Sat, 23 Mar 2019 08:58:27 +0530 https://www.taxtmi.com/forum/issue?id=114785