https://www.taxtmi.com/caselaws?id=430058 AAR Telangana held that expenditure incurred for corporate social responsibility under Section 135 of the Companies Act, 2013 constitutes business expenditure. The authority ruled that input tax credit under CGST and SGST Acts is available on purchases made to fulfill CSR obligations, as such expenditure is considered to be in furtherance of business activities despite being mandatory compliance requirements. en-us Thu, 20 Oct 2022 00:00:00 +0530 Thu, 10 Apr 2025 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430058 AAR Telangana held that expenditure incurred for corporate social responsibility under Section 135 of the Companies Act, 2013 constitutes business expenditure. The authority ruled that input tax credit under CGST and SGST Acts is available on purchases made to fulfill CSR obligations, as such expenditure is considered to be in furtherance of business activities despite being mandatory compliance requirements. Case-Laws GST Thu, 20 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430058