https://www.taxtmi.com/article/detailed?id=16791 Input Tax Credit eligibility on corporate point-to-point ride-hailing services is analysed by distinguishing Passenger Transport Services from renting, hiring or leasing of motor vehicles under the GST framework. App-based corporate rides are treated as single journey contracts of carriage under SAC 9964, not time-based vehicle rental services under SAC 9966, because they do not transfer continuous custody, possession, or disposal rights over the vehicle. The discussion also refers to judicial principles on effective control and a CBIC clarification that point-to-point bookings are not charters or hires placed at the continuous disposal of the recipient. en-us Mon, 29 Jun 2026 09:34:38 +0530 Mon, 29 Jun 2026 09:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16791 Input Tax Credit eligibility on corporate point-to-point ride-hailing services is analysed by distinguishing Passenger Transport Services from renting, hiring or leasing of motor vehicles under the GST framework. App-based corporate rides are treated as single journey contracts of carriage under SAC 9964, not time-based vehicle rental services under SAC 9966, because they do not transfer continuous custody, possession, or disposal rights over the vehicle. The discussion also refers to judicial principles on effective control and a CBIC clarification that point-to-point bookings are not charters or hires placed at the continuous disposal of the recipient. Articles Goods and Services Tax - GST Mon, 29 Jun 2026 09:34:38 +0530 https://www.taxtmi.com/article/detailed?id=16791