Taxpayer Can't Claim ITC for Employee Transport Unless Required by Law, 12% GST Rate Possible Per Section 17(5)(b).

Input Tax Credit (ITC) - If the facility provided by a taxpayer for transportation of employees is not obligator under any law, for the time being in force then no ITC will be available to such a taxpayer. The applicant will however be eligible to claim ITC for the service supplied at 12% GST Rate if the conditions laid down in the second proviso to section 17 (5)(b) are satisfied. .....

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