https://www.taxtmi.com/caselaws?id=286174 Input tax credit on GST for hiring buses and cars to transport employees was examined under the general credit conditions in section 16 and the blocked credit rule for rent-a-cab services in section 17(5). Hiring of buses was treated as rent-a-cab for the earlier period, so credit was blocked before the statutory amendment; after 30.08.2018, credit became available for buses with approved seating capacity of more than thirteen persons when used for transportation of employees. Hiring of cars continued to fall within the blocked credit provision, and the amendment did not extend credit to vehicles with seating capacity of not more than thirteen persons. Credit was therefore allowed only for qualifying buses after the amendment and denied for cars. en-us Wed, 03 Apr 2019 00:00:00 +0530 Fri, 07 Mar 2025 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286174 Input tax credit on GST for hiring buses and cars to transport employees was examined under the general credit conditions in section 16 and the blocked credit rule for rent-a-cab services in section 17(5). Hiring of buses was treated as rent-a-cab for the earlier period, so credit was blocked before the statutory amendment; after 30.08.2018, credit became available for buses with approved seating capacity of more than thirteen persons when used for transportation of employees. Hiring of cars continued to fall within the blocked credit provision, and the amendment did not extend credit to vehicles with seating capacity of not more than thirteen persons. Credit was therefore allowed only for qualifying buses after the amendment and denied for cars. Case-Laws GST Wed, 03 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286174