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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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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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Full Text of the Document

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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....