Input Tax Credit can be Availed on Corporate Social Responsibility Expenses

Last updated: 24 November 2022
Quick Summary
The Telangana Authority for Advance Ruling (AAR) has ruled that Input Tax Credit (ITC) can be availed on expenses incurred for Corporate Social Responsibility (CSR) activities. The ruling was made in response to an application by Bambino Pasta Food Industries Private Limited, who donated an oxygen plant during the COVID-19 pandemic. The AAR determined that CSR expenditure is an essential part of running a business and is therefore eligible for ITC.

Court :
Telangana AAR

Brief :
The Telangana AAR, in lieu of an application filed by M/s. Bambino Pasta Food Industries Private Limited, [TSAAR Order No.52/2022] ruled that Corporate Social Responsibility ("CSR") expenditure for business is eligible for Input Tax Credit ("ITC").

Citation :
SAAR Order No.52/2022

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Bimal Jain
Published in GST
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