Shriram Pistons And Rings Limited ., In re
Date: December 8, 2022
Subject Matter
ITC is not available on the GST paid on various expenses incurred towards discharging CSR obligations
Summary
The ruling involves an application for advance ruling regarding the admissibility of input tax credit of tax paid or deemed to have been paid. The ruling states that CSR activities, as per the Companies (CSR Policy) Rules, 2014, are excluded from the…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH 1. M/s SHRIRAM PISTONS AND RINGS LIMITED, A-4 to A-7, B-8/1 & 2, B 9 & 10, Industrial Area III, Meerut Road, Ghaziabad- 201 003 (U.P.) (here in after referred to as the applicant) is a registered assessee under GST having GSTIN: 09AAACS0229G1 ZN. 2. The applicant has submitted an application for Advance Ruling date…