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GST - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Input Tax Credit - GST charged by service provider on hiring of ...


Input Tax Credit Denied for GST on Employee-Borne Transport Costs; Only Applicant's Share Eligible.

September 10, 2020

Case Laws     GST     AAR

Input Tax Credit - GST charged by service provider on hiring of bus/motor vehicle for transportation of employees to & from workplace - ITC is not admissible to Applicant on part of cost borne by employee and thus ITC will be restricted to the extent of cost borne by the Applicant. - AAR

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