We are doing CSR activity with LG in Hyderabad and developing a training center in Hyderabad. All the goods will be delivered in Hyderabad only. But the payment to be made by our company based in Delhi. Please confirm to whom the supplier will raise the invoice to claim ITC.
06 November 2023
Input tax credit on goods and services received by companies to undertake CSR activities under section 135 of Companies Act, 2013 is not allowed.