Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Page of 4801
Press 'Enter' after typing page number.
561 to 580 of 96001 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The AAAR dismissed the appeal regarding eligibility to claim ITC on GST paid for employee transportation services. The authority ruled that under Section 17(5) of CGST Act, ITC is available only when provision of such services is statutorily obligatory for employers. Since the appellant provided transportation merely as a convenience measure for employees at a remote factory location without any statutory obligation, ITC was disallowed. Additionally, per CBIC Circular No. 172/04/2022-GST, transportation services provided as contractual perquisites fall under Schedule III and are non-taxable. Consequently, ITC on inward services used for providing such non-taxable services cannot be availed.
The AAAR dismissed the appeal regarding eligibility to claim ITC on GST paid for employee transportation services. The authority ruled that under Section 17(5) of CGST Act, ITC is available only when provision of such services is statutorily obligatory for employers. Since the appellant provided transportation merely as a convenience measure for employees at a remote factory location without any statutory obligation, ITC was disallowed. Additionally, per CBIC Circular No. 172/04/2022-GST, transportation services provided as contractual perquisites fall under Schedule III and are non-taxable. Consequently, ITC on inward services used for providing such non-taxable services cannot be availed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
