Itc allowed on CSR activity

Facts of each case / transaction will need to be analysed taking into consideration relevant provisions of GST law, before taking a call on claiming benefit of ITC qua such transactions. Unless specifically clarified by the Department, there could be an exposure to litigation if credit is availed in such cases where output is not subject to GST.  ITC becoming cost to company due to its inadmissibility might lead to curtailment of benefit to the society at large unless company prefers taking additional hit on its profits.

I Dont think  ITC available On CSR Activities Will be available 
CSR activities undertaken by Corporate are mostly in the nature of Works contract service/pure service which attract GST of 18%., There is no outward supply in this case hence ITC would not available.