GST – Started By: – Madhavan iyengar – Dated:- 7-1-2019 Last Replied Date:- 5-3-2019 – A Vehicle operator has a 50 seater bus, and has a contract with a company for pick up and drop of employees of company to factory in the 50 seater bus, He levies 12% GST can company get ITC on the Charges paid to the vehicle operator. SAC code 996601issue: ITC eligibility under current law and post amendment 01/02/2019 – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = In my view it is eligible. – Reply By KASTURI SETHI – The Reply = I support the view of Dr.Govindarajan, Sir. I am also of the view that if any supplier of goods or services hires bus or any other motor vehicle carrying more than six passengers for their employees or otherwise, shall not f
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ase see this judgement of haryana aar where they have held that irrespective of the seating capacity vehicles carrying passengers will fall under rent a cab and covered by disallowance u/sec 17(5) AAR judgement in ref: HAR/HAAR/R/2018-19 = 2019 (2) TMI 1081 – AUTHORITY FOR ADVANCE RULING, HARYANA. experts pls enlighten – Reply By Bipin Parmar – The Reply = Dear Kasturi Sir, I'm still confused. Section 17(5)(b)(iii) says ITC on travel benefits extended to employees would be available only if it's obligatory for the employer to provide. However here as you said it's not obligatory for the employer to provide such travel benefits. Then how would ITC be available? Please clarify. Thanks Bipin – Reply By KASTURI SETHI – The Reply = S
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