AAR : Goods supplied FOC by distributors as part of CSR under applicant’s instructions to KSEB, ‘creditable’

Kerala AAR rules on determination of GST liability in respect of goods supplied free of cost by distributors of applicant spread across State to Kerala State Electricity Board (KSEB) for reinstating connectivity in flood ridden areas ; Observes that, being a CSR activity, distributors supplied materials free of cost (FOC) and issued tax invoices to KSEB showing sale value, GST and total amount with 100% discount while GST liability was paid to Govt.; Explains that, since cons...