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

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.