ITC available on CSR expenses as in the course of business
Last updated: 23 March 2021
Court :
AAR Uttar Pradesh
Brief :
The Hon'ble AAR, Uttar Pradesh in the matter of M/S. Dwarikesh Sugar Industries Limited [Order No. 52, dated January 22, 2020] held that expenses incurred towards Corporate Social Responsibility ('CSR') by the Company in order to comply with requirements under the Companies Act, 2013 ('Companies Act') qualify as being incurred in the course of business and therefore, eligible for Input Tax Credit ('ITC') in terms of the Section 16 of the Central Goods and Services Tax Act, 2017 ('CGST Act').
Citation :
Order No. 52, dated January 22, 2020
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Bimal Jain
Published in GST
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