https://www.taxtmi.com/article/detailed?id=7889 Section 17(5) of the CGST Act denies input tax credit for rent-a-cab, but the term is undefined; applying Motor Vehicles Act definitions, "rent-a-cab" most closely corresponds to a motor cab (vehicles carrying not more than six passengers). Distinctions among motor cab, maxi cab, stage carriage and contract carriage-based on passenger capacity and contractual use-support treating hires of vehicles carrying more than six passengers as outside the rent-a-cab exclusion, permitting input tax credit on such hires according to the author's view. en-us Wed, 21 Feb 2018 06:05:19 +0530 Wed, 21 Feb 2018 06:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7889 Section 17(5) of the CGST Act denies input tax credit for rent-a-cab, but the term is undefined; applying Motor Vehicles Act definitions, "rent-a-cab" most closely corresponds to a motor cab (vehicles carrying not more than six passengers). Distinctions among motor cab, maxi cab, stage carriage and contract carriage-based on passenger capacity and contractual use-support treating hires of vehicles carrying more than six passengers as outside the rent-a-cab exclusion, permitting input tax credit on such hires according to the author's view. Articles Goods and Services Tax - GST Wed, 21 Feb 2018 06:05:19 +0530 https://www.taxtmi.com/article/detailed?id=7889