GST on CSR Activities: ITC Eligibility and Legal Implications

In re Adama India Private Limited (GST AAAR Gujrat) The case of Adama India Private Limited’s appeal to the Authority for Advance Ruling (AAR) in Gujarat raises crucial questions regarding the applicability of Goods and Services Tax (GST) on Corporate Social Responsibility (CSR) activities mandated by the Companies Act, 2013. The primary concern is whether Input Tax Credit (ITC) can be claimed for inputs and input services used in CSR initiatives. Background: Adama India Private Limited, a supplier of insecticides, fungicides, and herbicides, is obligated under Section 135 of the Compani...