https://www.taxtmi.com/article/detailed?id=11628 The article analyzes whether input tax credit on supplies used for Corporate Social Responsibility was available before the notification of the statutory CSR exclusion. It presents taxpayer arguments that CSR spending is incurred in the course or furtherance of business and thus credit-eligible, cites conflicting advance rulings and the inclusive definition of business, and contrasts the department's reliance on CSR rules excluding normal course of business activities. It argues that the later legislative insertion of an explicit CSR blocking clause implies ITC was not previously blocked, invoking expressio unius exclusion alterius. en-us Thu, 20 Jul 2023 18:28:04 +0530 Thu, 20 Jul 2023 18:28:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11628 The article analyzes whether input tax credit on supplies used for Corporate Social Responsibility was available before the notification of the statutory CSR exclusion. It presents taxpayer arguments that CSR spending is incurred in the course or furtherance of business and thus credit-eligible, cites conflicting advance rulings and the inclusive definition of business, and contrasts the department's reliance on CSR rules excluding normal course of business activities. It argues that the later legislative insertion of an explicit CSR blocking clause implies ITC was not previously blocked, invoking expressio unius exclusion alterius. Articles Goods and Services Tax - GST Thu, 20 Jul 2023 18:28:04 +0530 https://www.taxtmi.com/article/detailed?id=11628