https://www.taxtmi.com/caselaws?id=377667 The Authority for Advance Rulings, Kerala, determined the GST liability for free goods supplied to Kerala State Electricity Board for flood relief and addressed the admissibility of input tax credit for distributor transactions and CSR activities. The ruling clarified the application of relevant GST provisions, emphasizing conditions for claiming input tax credit and the applicability of Section 17(5) of the CGST Act, 2018 on CSR expenses. en-us Sat, 02 Mar 2019 00:00:00 +0530 Fri, 07 Mar 2025 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377667 The Authority for Advance Rulings, Kerala, determined the GST liability for free goods supplied to Kerala State Electricity Board for flood relief and addressed the admissibility of input tax credit for distributor transactions and CSR activities. The ruling clarified the application of relevant GST provisions, emphasizing conditions for claiming input tax credit and the applicability of Section 17(5) of the CGST Act, 2018 on CSR expenses. Case-Laws GST Sat, 02 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377667