2019 (2) TMI 1604 – AUTHORITY FOR ADVANCE RULING, WEST BENGAL – TMI – Input tax Credit – ambulances purchased for the benefit of the employees under legal requirement of the Factories Act, 1948 – Second Proviso to Section 17(5)(b) of the GST Act – Held that:- Input tax credit on inward supply of ambulance, being a motor vehicle, is not admissible under Section 17(5)(a) of the GST Act. The exception carved out under Section 17(5)(b)(iii)(A) of the GST Act for services which are obligatory for an employer to provide to its employees under any law for the time being in force is limited only to rent-a-cab, life insurance and health insurance – Credit not available. – Case No. 02 of 2019 Order No. 43/WBAAR/2018-19 Dated:- 26-2-2019 – SHRI SYDNEY D SILVA, AND SHRI PARTHASARATHI DEY, MEMBER Applicant s representative heard: Shri Nikhil Jha, FCA Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (herei
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the question raised in the Application has neither been decided by nor is pending before any authority under any provision of the GST Act. 1.4 The concerned officer from the revenue has raised no objection to the admission of the application. 1.5 The application is, therefore, admitted. 2. Submissions of the Applicant 2.1 The Application submits that the Applicant has factories in Howrah and Hooghly for manufacturing agricultural machinery and has purchased an ambulance for the benefit of the employees, as required under Section 45(4) of the Factories Act, 1948. The Applicant argues that the input tax paid on inward supply of the ambulance is eligible for credit under the Second Proviso to Section 17(5)(b) of the GST Act, as amended w.e.f. 01/02/2019. 3. Observation & Findings of the Authority 3.1. The Applicant purchased the ambulance on 22/11/2018, as evident from the submitted Invoice No. INV19A001475 dated 22/11/2018 of M/s Supreme & Co Pvt Ltd (GSTIN: 19AACCA7232K1ZK). The
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vehicles or conveyances; or (B) transportation of passengers; or (C) imparting training on driving, flying, navigating such vehicles or conveyances; (ii) for transportation of goods; (b) the following supply of goods or services or both:- (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery except where an inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply; (ii) membership of a club, health and fitness centre; (iii) rent-a-cab, life insurance and health insurance except where- (A) the Government notifies the services which are obligatory for an employer to provide to its employees under any law for the time being in force; or (B) such inward supply of goods or services or both of a particular category is used by a registered person for making an
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