https://www.taxtmi.com/forum/issue?id=114662 Recipient units generally cannot claim ITC on inter-unit cost allocations invoiced as Other Support Services where components include taxi hire (GST paid by provider under reverse charge), fooding and medical support; hotel bills may be allowable when for official functions. An amendment permits ITC if an employer is legally obliged to provide the service, but that exception does not apply where no statutory obligation exists. A minority view supports eligibility on the basis that the supply is Other Support Services rather than a rent-a-car service. en-us Thu, 21 Feb 2019 12:11:21 +0530 Thu, 23 Jan 2025 15:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114662 Recipient units generally cannot claim ITC on inter-unit cost allocations invoiced as Other Support Services where components include taxi hire (GST paid by provider under reverse charge), fooding and medical support; hotel bills may be allowable when for official functions. An amendment permits ITC if an employer is legally obliged to provide the service, but that exception does not apply where no statutory obligation exists. A minority view supports eligibility on the basis that the supply is Other Support Services rather than a rent-a-car service. Discussion-Forum GST Thu, 21 Feb 2019 12:11:21 +0530 https://www.taxtmi.com/forum/issue?id=114662