ITC eligibility of CSR expenditure under GST and Finance Bill, 2023

Upto March 2014, the companies were undertaking CSR activities as per their internal polices. However, from 1 April 2014, the section 135 of Companies Act, 2013 made mandatory for certain categories of companies to undertake CSR. Also, the activities which should be undertaken as part of CSR are listed in Schedule VII to the Companies Act, 2013.

source https://www.caclubindia.com/articles/itc-eligibility-of-csr-expenditure-under-gst-and-finance-bill-2023-49356.asp