Provision of GST law does not specifically provide any provision for the taxability of goods or services provided by the companies as part of CSR activity. Cash donations, for example, donations given by cash, cheque or through electronic transfer of money or even the donations in kind (giving away goods or services) made voluntarily or gratuitously, cannot be construed as supply under GST as it is an activity without any quid pro quo.
Source: scconline.com
Latest Posts in "India"
- Key Changes in RBI’s FEMA Export and Import Regulations, 2026: Integrated Rules and Reporting Updates
- Deemed Exports Under GST: Eligibility, Taxation, and Refunds for Supplies to SEZs and EOUs
- How RoDTEP and GST Together Ensure Tax-Neutral Exports for Indian Exporters
- GST on Dine-in, Takeaway, and Delivery App Orders: Rates, Compliance, and Reporting Differences
- Ensuring ITC Compliance: Mastering GSTR-2B Reconciliation and Audit Readiness for 2026
