ITC on CSR Expenses for Skill India Training

This discussion addresses whether Input Tax Credit (ITC) is available for Corporate Social Responsibility (CSR) expenses related to Skill India training programmes under the National Skill Development Corporation (NSDC). While initial responses suggest ITC is generally not applicable to CSR expenses unless directly in the course or furtherance of business and not blocked by Section 17(5), further clarification on the specific nature of the expenses is required.