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Eligibility of ITC on hiring of bus/motor vehicle for transportation of employees
Case Law Details
- Case Name
- In re Malabar Cements Limited (GST AAR Kerala)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Kerala, Advance Rulings
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In re Malabar Cements Limited (GST AAR Kerala)
1. Whether input tax credit is admissible on GST charged by service provider on hiring of bus/motor vehicle having approved seating capacity of more than 13 persons for transportation of employees to and from the workplace?
Ruling: The applicant is eligible to avail the input tax credit of GST charged by the service provider subject to fulfilment of conditions prescribed in Section 16 of the CGST Act, 2017.
2. If input tax credit is available, whether it would be restricted to the extent of cost borne by the applicant?
Ruling: Yes...
