Can the ITC be taken on staff bus which is used for transportation of employees ?
Input Tax Credit can not be taken as per Section 17(5)of CGST Act 2017
Section 17(5) of CGST act 2017 :-…….. 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;
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