1. Whether expenses incurred by the company in order to comply with requirements of Corporate Social Responsibility (CSR) under the Companies Act, 2013 (CSR Expenses) qualify as being incurred in the course of business and eligible for input tax credit in terms of the Section 16 of the Central Goods and Services Tax Act, 2017 (‘CGST Act, 2017’)?
2. Whether free supply of goods as a part of CSR activities is restricted under Section 17 (5)(h) of CGST Act, 2017?
3. Whether goods and services used for construction of school building which is not capitalized in the books of accounts is restricted under Section 17(5) (c)/17 (5) (d) of CGST Act, 2017?
States/UT
Order No. & Date
UP_AAR_52 dated 22.01.2020
Order date
22-01-20
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Category
97(2)(d)
Year