ITC on CSR expenditure

can ITC be claimed on CSR expenditure?
Replies (2)
No, you can't claim ITC
What kind of CSR expenditure you are doing ,Because There are only four Services which is covered under CSR activities & find mentioned in said exemption list i.e. Sl No.54: Service relating to cultivation of Plant, Sl No.56: Services by way of sponsorship of sporting events, Sl No. 66: Educational service & Sl No. 79: Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets.

Hence kindly define other than above mention

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