https://www.taxtmi.com/forum/issue?id=116090 When a hired bus from a non-corporate supplier has seating capacity greater than thirteen passengers, the restriction in Section 17(5) of the CGST Act on claiming input tax credit for renting or hiring of motor vehicles does not apply; consequently, where the recipient uses the bus in taxable supplies and accounts for tax under the reverse charge mechanism in accordance with the relevant notifications and Board circular, the recipient may avail credit of GST paid under RCM. en-us Tue, 03 Mar 2020 12:15:55 +0530 Thu, 23 Jan 2025 15:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116090 When a hired bus from a non-corporate supplier has seating capacity greater than thirteen passengers, the restriction in Section 17(5) of the CGST Act on claiming input tax credit for renting or hiring of motor vehicles does not apply; consequently, where the recipient uses the bus in taxable supplies and accounts for tax under the reverse charge mechanism in accordance with the relevant notifications and Board circular, the recipient may avail credit of GST paid under RCM. Discussion-Forum GST Tue, 03 Mar 2020 12:15:55 +0530 https://www.taxtmi.com/forum/issue?id=116090