https://www.taxtmi.com/caselaws?id=412716 Mandatory corporate social responsibility expenditure was treated as a statutory obligation outside the normal course or furtherance of business, so inputs and input services used for such activities did not meet the condition in section 16(1) of the CGST Act for input tax credit. The CSR Rules and the CSR definition were relied on to show that CSR activity is distinct from ordinary business operations. On that basis, credit on goods and services procured for CSR purposes was held inadmissible. en-us Wed, 11 Aug 2021 00:00:00 +0530 Thu, 27 Mar 2025 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412716 Mandatory corporate social responsibility expenditure was treated as a statutory obligation outside the normal course or furtherance of business, so inputs and input services used for such activities did not meet the condition in section 16(1) of the CGST Act for input tax credit. The CSR Rules and the CSR definition were relied on to show that CSR activity is distinct from ordinary business operations. On that basis, credit on goods and services procured for CSR purposes was held inadmissible. Case-Laws GST Wed, 11 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412716