Tag Archives: ADVANCE RULING NO. KER/30/2019

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

By | 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)… Read More »