Why CSR Expenditure Is Not Eligible for GST ITC: Legal Interpretation Under GST & Companies Act
Learn why CSR spending is not eligible for GST Input Tax Credit. Understand legal provisions under CGST Act Section 17(5) and Companies Act Section 135. CSR Is Not Considered “Used in Course or Furtherance of Business” Section 16(1) of the CGST Act, 2017 allows ITC only when goods or services are used in the course … Read more