BMC Associates says Replied on 20th September,2026 02:08 PM

No. Selling goods at a discounted price is generally not treated as CSR expenditure merely because the discount benefits customers. Under Section 135 of the Companies Act, 2013, CSR activities must fall within the activities specified in Schedule VII and satisfy the applicable CSR rules. A normal business transaction, including offering discounts to customers, is generally part of the company's ordinary business and is therefore not considered CSR expenditure. For example, if a company manufactures goods for ₹1,000 and sells them for ₹700 as a promotional/customer discount, the ₹300 difference is normally a business discount or reduction in revenue, not CSR expenditure. However, if goods are provided as part of a qualifying CSR programme, the treatment needs to be examined under the CSR rules and applicable accounting requirements. For CSR accounting and compliance, businesses can consult chartered accountant firms in gurgaon, a chartered accountant gurgaon, a ca firm in gurgaon, or a ca in gurgaon.