https://www.taxtmi.com/caselaws?id=426997 The AAR Kerala ruled that input tax credit is available for GST on hiring buses/motor vehicles with seating capacity exceeding 13 persons for employee transportation, as Section 17(5) restrictions apply only to vehicles with 13 or fewer seats. However, where the applicant recovers transportation costs from employees, input tax credit eligibility is restricted to the portion of costs actually borne by the applicant, not the amount recovered from employees. en-us Fri, 18 Feb 2022 00:00:00 +0530 Sat, 05 Apr 2025 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426997 The AAR Kerala ruled that input tax credit is available for GST on hiring buses/motor vehicles with seating capacity exceeding 13 persons for employee transportation, as Section 17(5) restrictions apply only to vehicles with 13 or fewer seats. However, where the applicant recovers transportation costs from employees, input tax credit eligibility is restricted to the portion of costs actually borne by the applicant, not the amount recovered from employees. Case-Laws GST Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426997