https://www.taxtmi.com/caselaws?id=439607 The AAR, UP ruled that GST paid on services/expenses for CSR obligations does not qualify for input tax credit under Section 16(1) of CGST Act, 2017. The authority determined that CSR activities are specifically excluded from normal business course per Companies (CSR Policy) Rules, 2014, creating a strict regulatory framework independent of regular business operations. CSR activities require separate registration, cannot be held in company's name, and surplus cannot be included in business profit. Since Section 16(1) allows ITC only for supplies used in course or furtherance of business, CSR-related expenses are ineligible for credit. en-us Fri, 09 Dec 2022 00:00:00 +0530 Thu, 17 Apr 2025 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439607 The AAR, UP ruled that GST paid on services/expenses for CSR obligations does not qualify for input tax credit under Section 16(1) of CGST Act, 2017. The authority determined that CSR activities are specifically excluded from normal business course per Companies (CSR Policy) Rules, 2014, creating a strict regulatory framework independent of regular business operations. CSR activities require separate registration, cannot be held in company's name, and surplus cannot be included in business profit. Since Section 16(1) allows ITC only for supplies used in course or furtherance of business, CSR-related expenses are ineligible for credit. Case-Laws GST Fri, 09 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439607