ITC ineligible on CSR activities being excluded from normal course of business


Last updated: 24 December 2021

Court :
AAR, Gujarat

Brief :
The AAR, Gujarat in the matter of M/S. Adama India Private Limited [Advance Ruling No. GUJ/GAAR/R/44/2021 dated August 11, 2021] held that, no Input Tax Credit (“ITC”) would be available for Corporate Social Responsibility (“CSR”) activities excluded from normal course of business.

Citation :
Advance Ruling No. GUJ/GAAR/R/44/2021 dated August 11, 2021

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Bimal Jain
Published in GST
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