Polycab Wires Pvt. Ltd ., In re
Date: March 2, 2019
Subject Matter
Input tax credit will not be available on goods supplied for free under CSR (Corporate Social Responsibility)
Summary
The applicant is a dealer in electrical goods, cables of all kinds including winding wires, pipes etc. They had supplied electrical items to Kerala State Electricity Board through their distibutors spread across the State in connection with reinstati…
The applicant is a dealer in electrical goods, cables of all kinds including winding wires, pipes etc. They had supplied electrical items to Kerala State Electricity Board through their distibutors spread across the State in connection with reinstating connectivity in the flood ridden areas as part of the “mission reconnect”. The materials are supplied free of cost as a CSR activ…