ITC for transportation of employees in bus
Query (Issue) Started By: – Madhavan iyengar Dated:- 7-1-2019 Last Reply Date:- 23-10-2019 Goods and Services Tax – GST
Got 13 Replies
GST
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,
\n He levies 12% GST can company get ITC on the Charges paid to the vehicle operator. SAC code 996601
\nissue: ITC eligibility under current law and post amendment 01\/02\/2019
\nReply By DR.MARIAPPAN GOVINDARAJAN:
\nThe Reply:
\nIn my view it is eligible.
\nReply By KASTURI SETHI:
\nThe Reply:
\nI support the view of Dr.Govindarajan, Sir.
\nI am also of the view that if any supplier of goods or services hires b<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n h pick drop of employees is not obligatory for employers. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n AAR Haryana has discussed \/covered all the aspects including the issue of 'Obligatory for the employer-'. The applicant in this case could not prove that Rent-a-cab was obligatory on the part of employer to provide this service to their employees'. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" ITC for transportation of employees in bus Query (Issue) Started By: – Madhavan iyengar Dated:- 7-1-2019 Last Reply Date:- 23-10-2019 Goods and Services Tax – GSTGot 13 RepliesGSTA 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 … Continue reading “ITC for transportation of employees in bus”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16036","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16036","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16036"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16036\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16036"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16036"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16036"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nReply By Madhavan iyengar:
\nThe Reply:
\nsirs please 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)
\nAAR judgement in ref: HAR\/HAAR\/R\/2018-19 = 2019 (2) TMI 1081 – AUTHORITY FOR ADVANCE RULING, HARYANA.
\nexperts pls enlighten
\nReply By Bipin Parmar:
\nThe Reply:
\nDear Kasturi Sir,
\nI'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 benef<\/p>\n
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\nReply By Harsha Dattani:
\nThe Reply:
\nDear Expert,
\nWe have transport facility for staff from station to office in bus of 50 capacity, our transporter not charging us GST, whether we need to pay RCM @5% and can claim input credit.
\nPlease reply
\nHarsha
\nReply By KASTURI SETHI:
\nThe Reply:
\nHiring bus is not under RCM.
\nReply By Bharat Sharma:
\nThe Reply:
\nHello,
\nMy doubt is that is this ITC availment conflicting with the Schedule 1 of CGST Act ?
\nIf the bus services are provided to Emp<\/p>\n
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