No GST input tax credit on CSR expense rules Gujarat AAR

MUMBAI: The AAR  Gujarat  bench has recently held that Corporate Social Responsibility (CSR) activities under the Companies ( CSR  Policy) Rules are excluded from the normal course of business. Thus, the applicant, Adama India, a private limited company, would not be eligible for input tax credit (ITC) under Goods and Services Tax ( GST ) laws.  If this ruling is followed by GS…