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TMI Blog2019 (2) TMI 1604X X X X Extracts X X X X X X X X Extracts X X X X ..... Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such Appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed there under, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the Application 1.1 The Applicant, stated to be a manufacturer of agricultural machinery, seeks a Ruling on whether input tax credit is admissible on ambulances purchased for the benefit of the employees under legal requirement of the Factories Act, 1948. 1.2 Advance Ruling is admissible under Section 97(2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 17(5)(b) of the GST Act, as it stands post amendment effective from 01/02/2019, is not applicable to a transaction made in November 2018. Section 17(5) of the GST Act, as it stood prior to the amendment, provides: "Notwithstanding anything contained in sub-section (1) of section 16 and sub-section (1) of section 18, input tax credit shall not be available in respect of the following, namely:- (a) motor vehicles and other conveyances except when they are used- (i) for making the following taxable supplies, namely:- (A) further supply of such vehicles or conveyances; or (B) transportation of passengers; or (C) imparting training on driving, flying, navigating such vehicles or conveyances; (ii) for transportation of goods; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usiness. Explanation - For the purpose of clauses (c) and (d), the expression 'construction' includes reconstruction, renovation, additions or alterations or repairs, to the extent of capitalisation, to the said immovable property;" 3.2. It is evident from above 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. In view of the foregoing, we rule as under. RULING Input tax credit is not admissible on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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