https://www.taxtmi.com/forum/issue?id=116827 Section 17(5)(a) bars input tax credit on motor vehicles for transporting persons with approved seating capacity up to thirteen, except when used for further supply, transportation of passengers, or driving training. Hiring vehicles to transport a company's employees does not meet these exceptions because employees are not treated as passengers for this purpose; therefore, input tax credit on such hires is not available. Rent-a-car services are also identified as excluded from ITC under the negative list. en-us Mon, 02 Nov 2020 11:53:36 +0530 Thu, 23 Jan 2025 15:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116827 Section 17(5)(a) bars input tax credit on motor vehicles for transporting persons with approved seating capacity up to thirteen, except when used for further supply, transportation of passengers, or driving training. Hiring vehicles to transport a company's employees does not meet these exceptions because employees are not treated as passengers for this purpose; therefore, input tax credit on such hires is not available. Rent-a-car services are also identified as excluded from ITC under the negative list. Discussion-Forum GST Mon, 02 Nov 2020 11:53:36 +0530 https://www.taxtmi.com/forum/issue?id=116827