Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
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 4803
Join Channel
TaxTMI 
