No ITC on free supply of electric items to flood affected Kerala under CSR expense : AAR

By | April 2, 2019
(Last Updated On: April 2, 2019)

No ITC on free supply of electric items to flood affected people of Kerala under CSR expense :

The applicant distributed electrical items like, switches, fan, cables etc. to flood affected people under CSR expenses on free basis without collecting any money. For these transactions input tax credit will not be available as per section17(5)(h) of the KSGST and CGST Act.

AUTHORITY FOR ADVANCE RULINGS, KERALA

Polycab Wires (P.) Ltd., In re

S. ANIL KUMAR AND B.S. THYAGARAJABABU, MEMBER

ADVANCE RULING NO. KER/30/2019

MARCH  2, 2019 

P.J. Johney, FCA for the Appellant.

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