GST Rule 27: No Input Tax Credit for CSR Electrical Supplies Without Monetary Exchange u/s 17(5)(h) KSGST & CGST.

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....Liability of GST - supply on discounted price - As per Rule 27 of GST Rules where the supply of goods or services is for a consideration not wholly in money, the value of the supply shall be the open market value of such goods - if electrical items like, switches, fan, cables etc. are supplied as CSR expenses on free basis without collecting any money then input tax credit will not be available u/s 17(5)(h) of the KSGST and CGST Act....