No GST ITC on hiring of buses for transportation of employees : AAR

Haryana Authority of Advance Ruling

YKK India Pvt. Ltd

HAR/HAAR/R/2018-19/04 Dated 11.07.18

1. Whether the Applicant is eligible to take input tax credit on:
   
   1. GST charged by the Contractor for hiring of buses for transportation of employees?
   2. GST charged by the Contractor for hiring of cars for transportation of employees?
2. Whether the restriction on ‘Rent a Cab’ service specified in Section 17(5)(b)(iii) is applicable to input tax credit on:-
   
   1. GST charged by the Contractor for hiring of buses for transportation of employees?
   2. GST charged by the Contractor for hiring of cars for transportation of employees?

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