ITC on GST charged by Contractor for hiring of buses for transportation of employees

In re YKK India Pvt Ltd (AAAR Haryana)

1. Whether the applicant (YKK) is eligible to take input tax credit on GST charged by the Contractor for hiring of buses for transportation of employees?

Yes, applicant is eligible to take input tax credit on GST charged by the Contractor for hiring of buses having approved seating

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