https://www.taxtmi.com/caselaws?id=398233 The Authority ruled that Input Tax Credit (ITC) is available to the applicant for GST charged by service providers on hiring buses/motor vehicles with seating capacity over thirteen persons for employee transportation, effective from 01.02.2019. They clarified that GST is not applicable on nominal amounts recovered from employees for using non-air-conditioned bus transportation facilities. Additionally, ITC, if available, will be restricted to the extent of the cost borne by the Applicant (employer), in line with the precedent set by the Bombay High Court. en-us Tue, 25 Aug 2020 00:00:00 +0530 Wed, 22 Jun 2022 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398233 The Authority ruled that Input Tax Credit (ITC) is available to the applicant for GST charged by service providers on hiring buses/motor vehicles with seating capacity over thirteen persons for employee transportation, effective from 01.02.2019. They clarified that GST is not applicable on nominal amounts recovered from employees for using non-air-conditioned bus transportation facilities. Additionally, ITC, if available, will be restricted to the extent of the cost borne by the Applicant (employer), in line with the precedent set by the Bombay High Court. Case-Laws GST Tue, 25 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398233