ITC not eligible on CSR Activity as Companies (CSR Policy) Rules, 2014

In re Adama India Private Limited (GST AAR Gujarat)

ITC ineligible on CSR activities being excluded from normal course of business

The AAR, Gujarat in the matter of M/S. Adama India Private Limited [Advance Ruling No. GUJ/GAAR/R/44/2021 dated August 11, 2021] held that, no Input Tax Credit (ITC) would be available for Corporate Social Responsibility (CSR) activities excluded from normal course of business.

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