Input tax credit on hiring of buses / Cars for transportation of employees

In re YKK India Private Limited (GST AAR Haryana)

1. The applicant is not eligible to take input tax credit on:-

a. GST charged by the Contractor for hiring of buses for transportation of employees.

b. GST charged by the Contractor for hiring of cars for transportation of employees?

2. The restriction on ‘Rent a Cab’ service specified in Section 17(5)(b)(iii) is applicable to input tax credit on:-

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