https://www.taxtmi.com/acts?id=41315 The amendment restricts availability of input tax credit by treating specified schedule transactions and transactions prescribed by rules as part of exempt-supply value for credit disallowance, and expressly disallows input tax credit for goods or services used or intended to be used to meet corporate social responsibility obligations. en-us Wed, 01 Feb 2023 16:24:41 +0530 Sat, 04 Feb 2023 12:12:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41315 The amendment restricts availability of input tax credit by treating specified schedule transactions and transactions prescribed by rules as part of exempt-supply value for credit disallowance, and expressly disallows input tax credit for goods or services used or intended to be used to meet corporate social responsibility obligations. Act-Rules Bill Wed, 01 Feb 2023 16:24:41 +0530 https://www.taxtmi.com/acts?id=41315