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TaxReply India Pvt Ltd

ADAMA INDIA PRIVATE LIMITED
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
ARUN RICHARD
Pet. Counsel
Gorki Tiwari
Ramakrishna Hari
Res. Counsel
---

Petitioner / Applicant

ADAMA INDIA PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Aug 11, 2021
Order No.

GUJ/GAAR/R/44/2021

Citation

2021(8) TAXREPLY 5014
Original Order
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ORDER

BRIEF FACTS: The applicant M/s. Adama India private limited, supplies insecticides, fungicides and herbicides. The applicant submits that as per Section 135 of the Companies Act, 2013, it has been spending the mandatory amount on CSR activities in the form of donations to the Government relief funds/educational societies, civil works or installation of plant and machinery items in schools or hospitals, distribution of food kits etc; that the vendors that supply goods/services to the applicant for the purpose of undertaking the CSR activities charge GST on their output supplies; that the applicant intends to avail the Input Tax Credit(ITC) of the inputs and input services being procured for the purpose of undertaking the CSR activities. 2. The applicant seeks to know whether CSR activities are in the course of furtherance of business and will therefore be counted as eligible ITC in terms of Sections 16 and 17(5) of the CGST Act, 2017. 3. The applicant submitted as follows....

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