Input Tax Credit (ITC) - GST paid on inward supplies used for ...

Input Tax Credit Not Available for Employee Transportation Services Under GST Rules.

November 18, 2023

Case Laws GST AAR

Input Tax Credit (ITC) - GST paid on inward supplies used for providing transportation facilities - Provision of service of transportation of employees from residence to office premises is for personal consumption or comfort of employees but not an activity which is part of business - Credit is not available - AAR

View Source

← Previous Next →

Input Tax Credit (ITC) - GST paid on inward supplies used for ...

Input Tax Credit Not Available for Employee Transportation Services Under GST Rules.

November 18, 2023

Case Laws GST AAR

You may also like:

AAR ruled that recoveries from employees for canteen and transportation services constitute taxable supply under GST. The services are considered incidental to business...

Admissibility of Input Tax Credit - GST charged by service provider on hiring of bus/motor vehicle - transportation of employees to and from the workplace - the...

The AAR ruled that nominal deductions from employee salaries for canteen and transportation services constitute a "supply of service" under GST. The authority determined...

The AAR ruled on GST applicability for employee canteen and transportation services. The employer's provision of these services constitutes a taxable supply under...

Input tax credit of GST paid - The applicant is not eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the...

Supplementary refund of unutilized input tax credit pertaining to Compensatory Cess - Section 164 of the GST Act empowers the Government to frame rules. Refund of...

CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

The AAR ruled that deductions from employee salaries for factory canteen services constitute a taxable supply under Section 7 of CGST Act, 2017. Recoveries from...

Input Tax Credit - GST charged by service provider on hiring of bus, having seating capacity of more than thirteen person for transportation of employees to & from...

Input tax credit (ITC) - proportionate claim subject to the goods being capitalised in their books of account, the applicant is eligible to claim Input tax on such goods...

The Advance Ruling Authority (AAR) addressed the issue of GST liability on amounts recovered from employees for canteen and transportation facilities. Regarding canteen...

Levy of GST - Composite supply or not - Various services provided to employees - The Authority concluded that GST is applicable on the amount charged to employees for...

Recovery of dues - blocking the input tax credit available in the credit ledger account of the writ applicant for recovering dues - invocation of Rule 86A of the Central...

Input Tax Credit - ITC on Gift - GST paid on inputs/input services procured by the appellant to implement the promotional scheme under the name 'Buy n Fly' - as per the...

Refund of CENVAT Credit - Section 142 (3) of GST Act provides how to deal with claims of refund of service tax of tax and duty / credit under the erstwhile law. It is...

Quick Updates: