https://www.taxtmi.com/forum/issue?id=113712 Whether payment for employee pick up and drop services gives rise to GST and whether input tax credit is allowable turns on Section 17(5) of the CGST Act, which excludes motor vehicles and related services from ITC except when used for specified taxable supplies. Debate centres on whether employee transport is an excluded personal consumption, whether hiring transport services for business is eligible for ITC, and whether employer to employee conveyance constitutes a taxable supply under Schedule I when recoveries are made or deeming provisions apply. The position remains contested and fact dependent. en-us Tue, 08 May 2018 12:23:08 +0530 Thu, 23 Jan 2025 15:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113712 Whether payment for employee pick up and drop services gives rise to GST and whether input tax credit is allowable turns on Section 17(5) of the CGST Act, which excludes motor vehicles and related services from ITC except when used for specified taxable supplies. Debate centres on whether employee transport is an excluded personal consumption, whether hiring transport services for business is eligible for ITC, and whether employer to employee conveyance constitutes a taxable supply under Schedule I when recoveries are made or deeming provisions apply. The position remains contested and fact dependent. Discussion-Forum GST Tue, 08 May 2018 12:23:08 +0530 https://www.taxtmi.com/forum/issue?id=113712