Whether the Applicant is entitled to avail Input Tax Credit of the GST paid on various services/ expenses incurred towards discharging its CSR obligation, can be considered as being in course or furtherance of business in terms of Section 16(1) of the CGST Act, 2017 r/w UPGST Act, 2017?
States/UT
Order No. & Date
UP ADRG-18/2022 dt. 09.12.2022
Order date
09-12-22
Category
97(2) (d)
Year