{"id":9911,"date":"2018-01-17T17:30:10","date_gmt":"2018-01-17T12:00:10","guid":{"rendered":""},"modified":"2018-01-17T17:30:10","modified_gmt":"2018-01-17T12:00:10","slug":"rent-a-cab-credit","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=9911","title":{"rendered":"rent a cab credit"},"content":{"rendered":"<p>rent a cab credit<br \/> Query (Issue) Started By: &#8211; nirali pandya Dated:- 17-1-2018 Last Reply Date:- 8-2-2018 Goods and Services Tax &#8211; GST<br \/>Got 8 Replies<br \/>GST<br \/>I am an employer and hiring cabs for transportation of employees. Am i eligible to take credit of such GST paid.<br \/>\nReply By CS SANJAY MALHOTRA:<br \/>\nThe Reply:<br \/>\nITC is not admissible as rent a Cab service is specified in negative list. Please refer section 17(5) of CGST act.<br \/>\nReply By JAIPRAKASH RUIA:<br \/>\nThe Reply:<br \/>\nBut is there any difference between hiring and renting.<br \/>\nReply By nirali pandya:<br \/>\nThe Reply:<br \/>\nSir, 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 r<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=113314\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>) &#038; (B).<br \/>\nSecond, the credit is restricted only for Rent a Cab, and Cab is not defined in GST acts but defined in Motor vehicle Act. There also word &quot;maxi cab&quot; and &quot;motor cab&quot; 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.<br \/>\nReply By KASTURI SETHI:<br \/>\nThe Reply:<br \/>\nPl. go through this case law.<br \/>\n2005 (186) E.L.T. 143 (Tri. &#8211; Mumbai) = 2005 (4) TMI 5 &#8211; CESTAT, MUMBAI<br \/>\nReply By Alkesh Jani:<br \/>\nThe Reply:<br \/>\nSir, 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 <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=113314\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>rent a cab credit Query (Issue) Started By: &#8211; nirali pandya Dated:- 17-1-2018 Last Reply Date:- 8-2-2018 Goods and Services Tax &#8211; GSTGot 8 RepliesGSTI 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=9911\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;rent a cab credit&#8221;<\/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-9911","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9911","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=9911"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9911\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9911"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9911"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9911"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}