Car Rental, Goods and Services Tax - GST

[Chandani Gadhia]

Hi,

Have a Querry with regard to Input tax credit under Rent a Cab service

We are a travel agent providing Rent a Cab service also. We hire Car from Cab provider and further provide this service to client. Supplier charge us 12% GST and we charge 5% GST to client. Whether we can ITC of 12% GST Charged by supplier?

Posts / Replies

[KASTURI SETHI]

In my view ITC is allowed.

[KASTURI SETHI]

Though this case law pertains to pre-GST era yet it is relevant.

2019 (5) TMI 712 - CESTAT BANGALORE M/S. GODAVARI BIOREFINERIES LTD. VERSUS COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, BELGAUM