Please explain if tourism promotion can be included under CSR since the same is not found under Schedule VII. If it can be regarded as a CSR project, please explain the item in Schedule VII under which it can be included.
Anu K S (Cleared CA Final) (195 Points)
25 December 2017Please explain if tourism promotion can be included under CSR since the same is not found under Schedule VII. If it can be regarded as a CSR project, please explain the item in Schedule VII under which it can be included.
Sudhir Todkar
(CS Professional)
(1021 Points)
Replied 29 December 2017
Dipanshu arora
(CA Final Student)
(418 Points)
Replied 06 January 2018
Tourism can't be considerd as CSR Activities because as per schedule VII following activities shall be considerd as CSR Activites:
i) eradicating extreme hunger and poverty;
(ii) promotion of education;
(iii) promoting gender equality and empowering women;
(iv) reducing child mortlity and improving maternal health;
(v) combating human immunodeficiency virus, acquired immune deficiency
syndrome, malaria and other diseases;
(vi) ensuring environmental sustainability;
(vii) employment enhancing vocational skills;
(viii) social business projects;
(ix) contribution to the Prime Minister's National Relief Fund or any other
fund set up by the Central Government or the State Governments for
socio-economic development and relief and funds for the welfare of the Scheduled
Castes, the Scheduled Tribes, other backward classes, minorities and women; and
(x) such other matters as may be prescribed.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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