Csr expenditure and suitable head

Our Company is under Obligation to Reimburse Cost of POS for Distribution of fertilizers. Govt. and company is participating in this is 50:50 Ratio. Govt. has already supplied POS to Dealers and we have received bill of vendor to pay our part. It's just to facilitate distribution of fertilizer at subsidised price. 

Its not benefiting directly to company, its just a obligation.

Kindly expain weather it qualify for CSR Activity ?

Kindly suggest suitable Exp. Head for it?

CA Sandeep Rathore