TaxTMI 
TaxTMI 
purchase of car - used to carry working staff - eligible for input
X X X X Extracts X X X X
X X X X Extracts X X X X
....urchase of car - used to carry working staff - eligible for input<br> Query (Issue) Started By: - giri gattupalli Dated:- 20-4-2022 Last Reply Date:- 3-5-2022 Goods and Services Tax - GST<br>Got 8 Replies<br>GST<br>respected sir, one of my clint purchased a car for purpose of transporting his staff from one service centre to another in all over state of andhrapradesh ...whether this car is eligib....
X X X X Extracts X X X X
X X X X Extracts X X X X
....le for input or not please discuss. thank you Reply By Rajagopalan Ranganathan: The Reply: Sir, According to Section 17 (5) (a) of CGST Act, 2017 "motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the following taxable supplies, namely:- (A) further supply of such ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....motor vehicles; or (B) transportation of passengers; or (C) imparting training on driving such motor vehicles." In view of the above-mentioned provision of CGST Act, 2017 your client is not eligible to avail ITC in respect of gst paid on a car for purpose of transporting his staff from one service centre to another all over the state of Andhra Pradesh. Reply By DR.MARIAPPAN GOVINDARAJAN....
X X X X Extracts X X X X
X X X X Extracts X X X X
....: The Reply: I endorse the views of Shri Rajagopalan Reply By KASTURI SETHI: The Reply: I agree with both experts. Reply By Shilpi Jain: The Reply: Agree. There being no supply of taxable service of transportation of passenger or any other as mentioned in 17(5) Reply By Ganeshan Kalyani: The Reply: Sri Mariappan Sir , we were missing your guidance on the query. After long gap you came back.....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Thanks. Reply By SHARAD ANADA: The Reply: Pl inform whether providing transport services to the employee are obligatory for an employer to provide the same to its employees under any law for the time being in force. If yes ITC will be available as per second proviso to section 17(5) Provided that the input tax credit in respect of such goods or services or both shall be available, where it is ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....obligatory for an employer to provide the same to its employees under any law for the time being in force.] Reply By Shilpi Jain: The Reply: Also assuming it is not more than 13 seater. If more then credit will be eligible Reply By Shilpi Jain: The Reply: The present query is on ITC on motor vehicle and not hiring services. Hence even if obligatory for employer, credit will not be eligible<br>....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Discussion Forum - Knowledge Sharing ....