https://www.taxtmi.com/caselaws?id=439607 Input tax credit is not admissible on GST paid for goods and services used to meet corporate social responsibility obligations, because such expenditure is treated as compliance with a separate statutory duty rather than use in the course or furtherance of business. Applying Section 16(1) of the CGST Act, 2017 alongside the CSR framework under the Companies Act, 2013 and the CSR Rules, the ruling holds that CSR activities fall outside the normal course of business and therefore fail the business-use condition for credit. The result is that GST paid on CSR-related supplies cannot be availed as input tax 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 Input tax credit is not admissible on GST paid for goods and services used to meet corporate social responsibility obligations, because such expenditure is treated as compliance with a separate statutory duty rather than use in the course or furtherance of business. Applying Section 16(1) of the CGST Act, 2017 alongside the CSR framework under the Companies Act, 2013 and the CSR Rules, the ruling holds that CSR activities fall outside the normal course of business and therefore fail the business-use condition for credit. The result is that GST paid on CSR-related supplies cannot be availed as input tax credit. Case-Laws GST Fri, 09 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439607