Case LawGST-ARA- 23/2019-20/B-46
Tata Motors Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- August 25, 2020
- Type:
- Advance Ruling
- Members:
- Vinitha Shekhar, A A Chahure
Subject
ITC is available on hiring of bus/motor vehicle for employees but only from 1.02.2019
Input Tax Credit
Summary
Question: -1. Whether input tax credit (ITC) is available to Applicant on GST charged by service provider on hiring of bus/motor vehicle having seating capacity of more than thirteen person for transportation of employees to & from workplace? Sec…
Judgement
The submissions made by the applicant are as follows:- Applicant has engaged service providers to provide transportation facility to its employees. in non-air conditioned buses having seating capacity of more than 13 person. Sr. No. 15(b) of Notification No. 12/2017-C.T. (Rate) dated 28.06.2017 exempts service provided for “transport of passengers, with or without accompanied belongings, by…