Balance Sheet Note_08

8   Other assets

      (Unsecured, good, unless stated otherwise)

(₹ In Crore)

Particulars

Non–current

Current

As at 31 March

As at 31 March

2023

2022

2023

2022

   

Capital advances

40.39

269.73

–

–

Security deposits

9.29

6.78

–

–

Advances recoverable in cash or kind

Advances to related parties [See note 41]

–

–

14.96

11.32

Other advances

26.99

22.94

107.97

115.16

Doubtful advances

4.03

8.13

–

–

31.02

31.07

122.93

126.48

Provision for doubtful advances

4.03

8.13

–

–

26.99

22.94

122.93

126.48

Gratuity asset [See note 37]

1.03

12.92

–

–

VAT refund receivable

30.83

39.78

–

129.66

GST credit/refund receivable

–

–

281.04

507.59

EV subsidy receivable

–

–

110.36

21.06

Export incentives receivable

Unsecured considered good

–

–

71.27

306.31

Doubtful

–

0.21

–

–

–

0.21

71.27

306.31

Provision for doubtful export incentives

–

0.21

–

–

–

–

71.27

306.31

108.53

352.15

585.60

1,091.10