No ITC on transportation of employees which is not obligatory under Law

In re Prasar Bharti Broadcasting Corporation of India (GST AAR Himachal Pradesh) Applicable GST rate on renting of motor cab service. The applicable rate of tax on renting of cabs as per Notification No. 20/2017 dated 22.08.2017 is 5% with limited ITC (of input services in the same line of business) and 12% with full ITC. Whether ITC will be available to the recepient on the renting of motor cab service for transporation of employees? If the facility provided by a taxpayer for transportation of employees is not obligatory under any law, for the time being in force then no ITC will be available...