https://www.taxtmi.com/caselaws?id=767906 The AAAR dismissed the appeal regarding ITC eligibility on GST paid for employee transportation services. The Authority held that under Section 17(5) of CGST Act 2017, ITC is available only when employers are statutorily obligated to provide such services. Since the appellant voluntarily provided transportation as a convenience measure for employees at a remote factory location, no statutory obligation existed. The services constituted personal consumption under Section 17(5)(g) and were classified as non-taxable perquisites per CBIC Circular 172/04/2022. Consequently, ITC on inward supplies for providing non-taxable transportation services was denied. en-us Thu, 20 Feb 2025 00:00:00 +0530 Thu, 27 Mar 2025 08:36:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767906 The AAAR dismissed the appeal regarding ITC eligibility on GST paid for employee transportation services. The Authority held that under Section 17(5) of CGST Act 2017, ITC is available only when employers are statutorily obligated to provide such services. Since the appellant voluntarily provided transportation as a convenience measure for employees at a remote factory location, no statutory obligation existed. The services constituted personal consumption under Section 17(5)(g) and were classified as non-taxable perquisites per CBIC Circular 172/04/2022. Consequently, ITC on inward supplies for providing non-taxable transportation services was denied. Case-Laws GST Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767906