Corporate Social Responsibility - An Interplay There is an interplay between Companies Act,2013 and CGST Act,2017 to see as to how the eligibility of Input Tax Credit(ITC) is dependent upon Corporate Social Responsibility(CSR). The CSR is mandated by law and every company with a specified threshold as provided under the Companies Act has to incur the same and there comes the challenge of availment of ITC under CGST Act,2017