https://www.taxtmi.com/article/detailed?id=10146 The AAR concluded that CSR activities are excluded from the company's normal course of business and therefore GST paid on supplies procured for CSR is not eligible as Input Tax Credit because such activities are not used in the course or furtherance of business. The commentary counters that mandatory statutory CSR obligations and the GST definition of business, which embraces incidental and ancillary activities, can render CSR expenditure integral to business and thus eligible for Input Tax Credit, citing a prior AAR supporting that view. en-us Wed, 29 Dec 2021 10:52:28 +0530 Wed, 29 Dec 2021 10:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10146 The AAR concluded that CSR activities are excluded from the company's normal course of business and therefore GST paid on supplies procured for CSR is not eligible as Input Tax Credit because such activities are not used in the course or furtherance of business. The commentary counters that mandatory statutory CSR obligations and the GST definition of business, which embraces incidental and ancillary activities, can render CSR expenditure integral to business and thus eligible for Input Tax Credit, citing a prior AAR supporting that view. Articles Goods and Services Tax - GST Wed, 29 Dec 2021 10:52:28 +0530 https://www.taxtmi.com/article/detailed?id=10146