https://www.taxtmi.com/acts?id=41510 Section 17 of the Central Goods and Services Tax Act is amended to revise the Explanation to sub-section (3) so that the relevant valuation excludes the value of activities or transactions specified in paragraph 5 of the Schedule and prescribed activities or transactions under clause (a) of paragraph 8 of the Schedule. A new clause in sub-section (5) denies input tax credit on goods or services used for corporate social responsibility obligations under section 135 of the Companies Act, 2013. en-us Thu, 30 Mar 2023 16:43:52 +0530 Thu, 25 Jun 2026 12:46:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41510 Section 17 of the Central Goods and Services Tax Act is amended to revise the Explanation to sub-section (3) so that the relevant valuation excludes the value of activities or transactions specified in paragraph 5 of the Schedule and prescribed activities or transactions under clause (a) of paragraph 8 of the Schedule. A new clause in sub-section (5) denies input tax credit on goods or services used for corporate social responsibility obligations under section 135 of the Companies Act, 2013. Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 16:43:52 +0530 https://www.taxtmi.com/acts?id=41510