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Case Law Details

Case Name : In re Tata Motors Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA- 23/2019-20/B-46
Date of Judgement/Order : 25/08/2020
Related Assessment Year :
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In re Tata Motors Limited (GST AAR Maharashtra)

Read Corrigendum- ITC allowed wef 01.02.2019 on leasing, renting or hiring of motor vehicles, for transportation of persons

Question: -1. Whether input tax credit (ITC) is available to Applicant on GST charged by service provider on hiring of bus/motor vehicle having seating capacity of more than thirteen person for transportation of employees to & from workplace?

Answer: – ITC is available to the applicant but only after 01.02.2019.

Question:-2. Whether GST is applicable on nominal amount recovered by Applicants from employees for usage of employee bus transportation facility in non-air conditioned bus?

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