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2019 (2) TMI 1604 - AAR - GSTInput tax Credit - ambulances purchased for the benefit of the employees under legal requirement of the Factories Act, 1948 - Second Proviso to Section 17(5)(b) of the GST Act - Held that:- Input tax credit on inward supply of ambulance, being a motor vehicle, is not admissible under Section 17(5)(a) of the GST Act. The exception carved out under Section 17(5)(b)(iii)(A) of the GST Act for services which are obligatory for an employer to provide to its employees under any law for the time being in force is limited only to rent-a-cab, life insurance and health insurance - Credit not available.
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