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. Q-3 If  ITC is Available as per (a), whether it will be restricted to the extent of cost borne by the  Applicant...