The article emphasized as to how masks and sanitizers are not being permitted under input tax credit to seek relaxations in a situation of such pandemic, where the installation of such products are itself made mandatory by the government for the safety of its employees and workers and as to how important is it to add masks and sanitizers under the category of essential commodities and to not categorize them as goods used for personal consumption. ITC is allowed to every registered person who in the course of its business avails credit on the input tax on the goods and services provided. Further to how CSR contribution could be helpful to the assessee to claim such a benefit under it and is it valid and justified to do so?

The researcher tries to bring out all possible points that could be in favor and benefitting the assessee. Finally, the paper deals with famous case laws which will give the reader an insight to help them understand the need and implications of such a statue. 

Keywords: Input Tax Credit, Essential Commodity, Corporate Social Responsibility.