https://www.taxtmi.com/forum/issue?id=113314 Eligibility for input tax credit on cab services depends on the exclusion of "rent a cab" under section 17(5) and two exceptions: government notified obligatory employer services, and where the inward supply is used to make an outward taxable supply of the same category. Practitioners emphasise verifying whether the service genuinely falls within "rent a cab" and proving a business nexus; a precedent treating employee transportation as a creditable tour operator service under prior law is cited. en-us Wed, 17 Jan 2018 17:30:10 +0530 Thu, 23 Jan 2025 15:55:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113314 Eligibility for input tax credit on cab services depends on the exclusion of "rent a cab" under section 17(5) and two exceptions: government notified obligatory employer services, and where the inward supply is used to make an outward taxable supply of the same category. Practitioners emphasise verifying whether the service genuinely falls within "rent a cab" and proving a business nexus; a precedent treating employee transportation as a creditable tour operator service under prior law is cited. Discussion-Forum GST Wed, 17 Jan 2018 17:30:10 +0530 https://www.taxtmi.com/forum/issue?id=113314