Goods and Services Tax – Started By: – nirali pandya – Dated:- 17-1-2018 Last Replied Date:- 8-2-2018 – I am an employer and hiring cabs for transportation of employees. Am i eligible to take credit of such GST paid. – Reply By CS SANJAY MALHOTRA – The Reply = ITC is not admissible as rent a Cab service is specified in negative list. Please refer section 17(5) of CGST act. – Reply By JAIPRAKASH RUIA – The Reply = But is there any difference between hiring and renting. – Reply By nirali pandya – The Reply = Sir, I am hiring services of cab as i am availing services whereas if i am giving my cabs on rent it will be renting of services of cabs Its just a difference of giving (in case of renting) and availing (in case of Hiring) . – Reply By G
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a Cab, and Cab is not defined in GST acts but defined in Motor vehicle Act. There also word maxi cab and motor cab is used. So every service related to all kind of motor vehicle is not restricted here in my view. It has to be vetted carefully whether the service availed is really fall under Rent a Cab or not. – Reply By KASTURI SETHI – The Reply = Pl. go through this case law. 2005 (186) E.L.T. 143 (Tri. – Mumbai) = 2005 (4) TMI 5 – CESTAT, MUMBAI – Reply By Alkesh Jani – The Reply = Sir, I agree with the views of experts that ITC is not available. In short the services is for personal use and it is next to impossible for your to prove the nexus with furtherance of business. – Reply By JAIPRAKASH RUIA – The Reply = Dear Sir, I have high reg
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