GST on Corporate Social Responsibility-A Dilemma

Pandemic of COVID-19 has forced all of us to live in a phase that was neither wished, nor imagined by anyone. Several lifesaving steps be, it nation-wide lockdown, shutting business operations, sealing of the national and international borders or working from home, are being taken by the authorities to keep its effect to a minimum.

And considering the impact that covid-19 could have on the humanity, organizations are indulging into social activities including the distribution drives of essential commodities to the needy including sanitizers and masks. The contribution made by the companies to combat the pandemic would count as CSR expenditure under the Companies Act.

To understand the implication of GST on above CSR expenditure, Please go through the attached document:- GST on CSR-A Dilemma


The information given as above is in summary form based on the relevant provisions of the CGST Act’2017 and Companies Act’2013, as indicated above and information available in public domain. While the information is believed to be accurate to the best of our knowledge, we do not make any representations or warranties, express or implied, as to the accuracy or completeness of this information. Reader should conduct and rely upon their own examination and analysis and are advised to seek their own professional advice. This note is not an offer, invitation, advice or solicitation of any kind. We accept no responsibility for any errors it may contain, whether caused by negligence or otherwise or for any loss, howsoever caused or sustained, by the person who relies upon it.

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