from typing import List


def convert_comma_separated_str_to_list(input_str: str, trim: bool = True) -> List[str]:
    """Convert comma separated string to list of strings."""
    comma_separated_str = input_str.strip() if trim else input_str
    if not comma_separated_str:
        return []

    result = []
    for part_str in comma_separated_str.split(","):
        value = part_str
        if trim:
            value = value.strip()
        if not value:
            continue
        result.append(value)
    return result