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Case Law Details

Case Name : In re Bambino Pasta Food Industries Private Limited (GST AAR Telangana)
Appeal Number : TSAAR Order No. 52/2022
Date of Judgement/Order : 20/10/2022
Related Assessment Year :
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In re Bambino Pasta Food Industries Private Limited (GST AAR Telangana)

Input Tax Credit can be Availed on Corporate Social Responsibility Expenses

The Telangana AAR, in lieu of an application filed by M/s. Bambino Pasta Food Industries Private Limited, [TSAAR Order No.52/2022] ruled that Corporate Social Responsibility (“CSR”) expenditure for business is eligible for Input Tax Credit (“ITC”).

Facts:

M/s. Bambino Pasta Food Industries Private Limited, (“the Applicant”) is the manufacturer of Vermicelli and Pasta Products. The Applicant filed for advance ruling application to know the admissibility of ITC on the CSR expenditure incurred by it.

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