AAAR Telangana Denies ITC on Employee Transport Due to Lack of Statutory Obligation

In re Kirby Building Systems & Structures India Private Limited (GST AAAR Telangana) In the case of Kirby Building Systems & Structures India Private Limited before the GST Appellate Authority for Advance Ruling (AAAR) Telangana, the key issue revolved around the eligibility to claim input tax credit (ITC) on GST paid for transportation services provided to employees. The appellant contended that such transportation was offered in the course of business and not for personal consumption, thus qualifying for ITC under Section 16(1) of the CGST Act, 2017. However, the AAAR examined the re...