Contradictory AAR verdicts on CSR under GST regime baffle companies

Contradictory  corporate social responsibility  (CSR) verdicts by the Authorities for Advance Ruling (AARs), under the  goods and services tax  (GST) regime, have created confusion among private players, who clearly appear unhappy with the rulings. Recently, the Uttar Pradesh AAR had held that CSR spend by  companies  is eligible for  input tax credit. This is co…