INPUT TAX CREDIT ELIGIBLE ON FREE SUPPLY OF GOODS AS A PART OF CSR ACTIVITIES

THE AUTHORITY ON ADVANCE RULINGS
UTTAR PRADESH

Case Name : Dwarikesh Sugar Industries Limited
Appeal Number : Order No. 52
Date of Judgement/Order : 22/01/2020

RULING

Question 1:- Whether expenses incurred by the Company in order to comply with requirements of Corporate Social Responsibility (CSR) under the Companies Act, 2013 (`CSR Expenses’) qualify as being incurred in the course of business and eligible for input tax credit (`ITC’) in terms of the Section 16 of the Central Goods and Services Tax Act, 2017 (`CGST Act, 2017′)?

Answer:– Yes.

Question 2:- Whether free supply of goods as a part of CSR activities is restricted under Section 17 (5) (h) of CGST Act, 2017?

Answer:- No

Question 3:- Whether goods and services used for construction of school building which is not capitalized in the books of accounts is restricted under Section 17 (5) (c) / 17 (5) (d) of CGST Act, 2017

 Answer:- ITC is not available to the extent of capitalisation.

17) This ruling is valid subject to the provisions under Section 103(2) until and unless declared void under Section 104(1) of the CGST Act, 2017.

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