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TMI Blog2020 (6) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... shift duty-staff in odd hours. 2) This facility is being provided in odd hours to lady-employees, handicapped & general employees. 3) Taxis are hired for tour/OB recordings etc. within the state of Himachal Pradesh on different occasions. 4) Taxis are also hired to drop shift staff at High Power Transmitter during morning/ evening & for office work during day time. The question raised by the applicant is whether input tax credit is available to the applicant on the services availed for the aforementioned items through contractors and what rate of GST will be applicable on the same. RECORDS OF PERSONAL HEARING - The applicant was heard for the first time on 25.09.2019, The applicant was represented by SM. D.R. Patiyal, Assistan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has entered into agreement for hiring commercially licensed vehicles for transportation of his employees. The question raised by the applicant is whether he is eligible to avail input tax credit of GST paid by the contractor on the services rendered to the applicant. He also wants the authority to clarify on the GST rate applicable on the same. As per Section 16 of the of the CGST/HPGST Act, 2017, every registered person shall, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business. However, on this availment of input tax credit (ITC), there are exceptions prescribed under Section 17(5) of the CGST/HPGST Act, 2017, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urance services in respect of such motor vehicles, vessels or aircraft insured by him; (b) the following supply of goods or services or both- (i) food and beverage, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing renting or hiring of motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) except when used for the purposes specified therein, life insurance and health insurance: Provided that the input tax credit in respect of such goods or services or both shall be available where an inward supply of such goods or services or both is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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