ITC on hiring of bus with seating Capacity of more than 13 person for transportation of employees

In re Dr. Willmar Schwabe (I) Private Limited (GST AAR Uttar Pradesh)

Q-1 Whether ITC is  available to the Applicant on GST charged by service provider  on hiring of bus, having seating Capacity of more than thirteen person for transportation of employees  to & from workplace.

Ans-1 ITC is available to the Applicant only after 01.02.2019.

Q-2 Whether GST is Applicable on amount recovered by the Applicant  from employees  for usage of bus transportation facility.

Ans-2 No.

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