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GST AAR: CSR expenses qualify for input tax credit

1 week ago 7
Corporate social responsibility expenditure is incurred by a company in order to comply with the requirements of the Companies Act, 2013. Thus, such expenses are incurred in the course of business and are eligible for input tax credit under Goods and Services Tax (GST) regulations, according to a GST ruling given by the Authority of Advance Ruling (UP Bench).
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