No Input Tax Credit for Service Tax on Leased Vehicles with Less Than 13 Seats per GST Act Section 17(5)(a)(A.

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....Input tax credit - ST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) leased or rented with Operators to the Vendors is not available to the applicant as INPUT TAX CREDIT(ITC) in terms of Section 17(5)(a)(A) - GST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) registered as public vehicle with RTO to transport passengers, provided to their different customers on lease or rental or hire will NOT be available to as INPUT TAX CREDIT (ITC) - Supply of services by way of Renting or Leasing or Hiring Motor Vehicles to SEZ to transport the employees of the customers without payment of IGST under LUT is deemed as taxable supply; ITC is not admissible on Motor Vehicles procured as the same is restricted at S. 17(5)(a)(A) of the Act. - AAR....