https://www.taxtmi.com/forum/issue?id=116207 Whether input tax credit is claimable on goods and services used for corporate social responsibility activities is disputed under GST because Section 17(5) disallows credit where goods are disposed by way of gift, while services are not explicitly excluded. Conflicting AARs and prior service tax precedents add divergence. Practical effects include possible reversal of credit for gifted goods and GST consequences under Schedule I for permanent transfers, though contributions made pursuant to statutory obligations may not be treated as gifts for reversal purposes. en-us Thu, 16 Apr 2020 12:25:05 +0530 Thu, 23 Jan 2025 15:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116207 Whether input tax credit is claimable on goods and services used for corporate social responsibility activities is disputed under GST because Section 17(5) disallows credit where goods are disposed by way of gift, while services are not explicitly excluded. Conflicting AARs and prior service tax precedents add divergence. Practical effects include possible reversal of credit for gifted goods and GST consequences under Schedule I for permanent transfers, though contributions made pursuant to statutory obligations may not be treated as gifts for reversal purposes. Discussion-Forum GST Thu, 16 Apr 2020 12:25:05 +0530 https://www.taxtmi.com/forum/issue?id=116207