ITC eligible on free supply of goods as a part of CSR activities

In re Dwarikesh Sugar Industries Limited (GST AAR Uttar Pradesh) Question 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 (`ITC’) in terms of the Section 16 of the Central Goods and Services Tax Act, 2017 (`CGST Act, 2017′)? Answer:- Applicant is compulsorily required to undertake CSR activities in order to run its business and accordingly, it becomes an essential part of...