https://www.taxtmi.com/caselaws?id=294080 The ruling determined that CSR expenses are considered incurred "in the course of business" and are eligible for input tax credit (ITC) under Section 16 of the CGST Act, 2017. Additionally, it was held that the free supply of goods as part of CSR activities is not restricted under Section 17(5)(h) of the CGST Act, 2017, allowing for ITC. However, ITC on goods and services used for constructing school buildings is not available to the extent of capitalization under Section 17(5)(c) and 17(5)(d) of the CGST Act, 2017. en-us Wed, 22 Jan 2020 00:00:00 +0530 Sat, 15 Jan 2022 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294080 The ruling determined that CSR expenses are considered incurred "in the course of business" and are eligible for input tax credit (ITC) under Section 16 of the CGST Act, 2017. Additionally, it was held that the free supply of goods as part of CSR activities is not restricted under Section 17(5)(h) of the CGST Act, 2017, allowing for ITC. However, ITC on goods and services used for constructing school buildings is not available to the extent of capitalization under Section 17(5)(c) and 17(5)(d) of the CGST Act, 2017. Case-Laws GST Wed, 22 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294080