Whether GST-RCM in course of CSR spend be considered as CSR?

A company has made a CSR spend in course of which GST is paid under RCM. For obvious reason GST credit is not admissible for such expense and hence the same shall be expensed out. Can the GST paid under RCM be considered as CSR expense?

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Quick Summary
This discussion explores whether Goods and Services Tax (GST) paid under the Reverse Charge Mechanism (RCM) during a Corporate Social Responsibility (CSR) spend can be considered a CSR expense itself. While GST credit is typically not admissible for such outlays, the consensus suggests that these GST payments can indeed be expensed as part of the overall CSR expenditure, aligning with the provisions of Schedule VII of the Companies Act 2013.

CSR expenses are listed in Schedule VII of the Companies Act 2013 . 

Yes it can be expensed as csr.

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