https://www.taxtmi.com/article/detailed?id=9262 Entitlement to input tax credit on COVID related expenditures depends on Section 16(1) usage "in the course or furtherance of business" and exclusions in Section 17(5). Office sanitisation and hygiene expenses qualify as business inputs and are claimable unless expressly blocked. Health related costs (insurance, safety kits, training) become creditable where they are obligatory under law, as by Disaster Management directives, whereas medical treatment is separately exempt. CSR distributions arguably do not constitute voluntary gifts or free samples and thus, given the statutory CSR obligation, may meet the course of business test and attract input credit unless covered by section 17(5)(h). en-us Sat, 13 Jun 2020 09:43:54 +0530 Mon, 15 Jun 2020 12:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9262 Entitlement to input tax credit on COVID related expenditures depends on Section 16(1) usage "in the course or furtherance of business" and exclusions in Section 17(5). Office sanitisation and hygiene expenses qualify as business inputs and are claimable unless expressly blocked. Health related costs (insurance, safety kits, training) become creditable where they are obligatory under law, as by Disaster Management directives, whereas medical treatment is separately exempt. CSR distributions arguably do not constitute voluntary gifts or free samples and thus, given the statutory CSR obligation, may meet the course of business test and attract input credit unless covered by section 17(5)(h). Articles Goods and Services Tax - GST Sat, 13 Jun 2020 09:43:54 +0530 https://www.taxtmi.com/article/detailed?id=9262