https://www.taxtmi.com/article/detailed?id=10828 Taxes paid on supplies procured to fulfil a corporate social responsibility mandate qualify as input tax credit where those supplies are used in the course or furtherance of business. The ruling treats statutorily required CSR spending as an obligation whose non performance would substantially impair business, and therefore the GST entitlement to credit on inputs used in furtherance of business extends to taxes paid on CSR-related supplies, subject to the conditions and restrictions of the GST law. en-us Thu, 24 Nov 2022 10:49:38 +0530 Thu, 24 Nov 2022 10:49:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10828 Taxes paid on supplies procured to fulfil a corporate social responsibility mandate qualify as input tax credit where those supplies are used in the course or furtherance of business. The ruling treats statutorily required CSR spending as an obligation whose non performance would substantially impair business, and therefore the GST entitlement to credit on inputs used in furtherance of business extends to taxes paid on CSR-related supplies, subject to the conditions and restrictions of the GST law. Articles Goods and Services Tax - GST Thu, 24 Nov 2022 10:49:38 +0530 https://www.taxtmi.com/article/detailed?id=10828