ITC Denied on Employee Transportation Services Under Section 17(5) as No Statutory Obligation Exists

ITC Denied on Employee Transportation Services Under Section 17(5) as No Statutory Obligation ExistsCase-LawsGSTThe AAAR dismissed the appeal regarding eligibility to claim ITC on GST paid for employee transportation services. The authority ruled that und

ITC Denied on Employee Transportation Services Under Section 17(5) as No Statutory Obligation Exists
Case-Laws
GST
The AAAR dismissed the appeal regarding eligibility to claim ITC on GST paid for employee transportation services. The authority ruled that under Section 17(5) of CGST Act, ITC is available only when provision of such services is statutorily obligatory for employers. Since the appellant provided transportation merely as a convenience measure for employees at a remote factor

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