https://www.taxtmi.com/caselaws?id=382192 Input tax credit on inward supply of motor vehicles is barred where the vehicles are used for a rent-a-cab arrangement and do not fall within a statutory exception. On the facts, the service was treated as renting of a motor vehicle under SAC 9966, because the consideration was for the right to use the vehicle for a specified period rather than for passenger transportation under SAC 9964. As the activity was not passenger transport, the credit exception for transportation of persons did not apply, and input tax credit was held inadmissible. en-us Tue, 25 Jun 2019 00:00:00 +0530 Sat, 08 Mar 2025 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382192 Input tax credit on inward supply of motor vehicles is barred where the vehicles are used for a rent-a-cab arrangement and do not fall within a statutory exception. On the facts, the service was treated as renting of a motor vehicle under SAC 9966, because the consideration was for the right to use the vehicle for a specified period rather than for passenger transportation under SAC 9964. As the activity was not passenger transport, the credit exception for transportation of persons did not apply, and input tax credit was held inadmissible. Case-Laws GST Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382192