GST Input Credit for CSR: The Unjustified Taxation?

There has been speculation that in the upcoming Union Budget 2023, the Government plans to amend the Goods and Services Tax (GST) law through the Finance Bill 2023, which would prevent companies from claiming credit for taxes paid on goods and services acquired for community benefit as part of their Corporate Social Responsibility (CSR) obligations. Input Tax Credit under GST on Corporate Social R…