Businesses Can't Claim Input Tax Credit for GST on CSR Activities, per CGST Act Section 16(1) and CSR Rules 2014.

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....Input Tax Credit - GST paid on various services/ expenses incurred towards discharging its CSR obligation - CSR activities, as per Companies (CSR Policy) Rules, 2014 are those activities excluded from normal course of business of the applicant and therefore not eligible for ITC, as per Section 16(1) of the CGST Act. - AAR....