Eligibility of ITC

[THYAGARAJAN KALYANASUNDARAM]

Dear Experts,

One of my clients doing advertisement business where they engages models for shooting using car & cara-van taking for hiring.

As per the GST concern, can the ITC would be claimable or not on the said input services.

Thanks in Advance.

AI Summary

Input Tax Credit Not Admissible for Rent-a-Cab Services Like Model Shoot Hires Under GST Section 17(5) A client in the advertisement business inquired about the eligibility of claiming Input Tax Credit (ITC) under the Goods and Services Tax (GST) for hiring cars and caravans for model shoots. Two experts responded, stating that ITC is not admissible for rent-a-cab services under section 17(5) of the GST Act. One expert referenced a ruling by the Authority for Advance Rulings (AAR) concerning Resham Associates, reinforcing the non-eligibility of ITC for such services.