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 capacity of more than thirteen persons for transportation of employees after amendment in CGST Act, with effect from 30.08.2018. Prior to 30.08.2018 Input Tax Credit on buses was not admissible. 2. Whether the applicant (YKK) is eligible to take input tax credit on GST charged...