Adama India Private Limited ., In re
Date: September 26, 2023
Subject Matter
ITC cannot be availed on inputs and input services procured by the applicant, in order to undertake mandatory CSR activities. AAR ruling upheld.
Summary
This appeal involves a company seeking a ruling on whether they can claim input tax credit (ITC) on the goods and services used for their Corporate Social Responsibility (CSR) activities. The company argues that they fulfill the criteria for CSR as m…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the `CGST Act, 2017′ and the `GGST Act, 2017′) arc in pari materia and have the same provisions in like matter and differ from each…