Q-1 Whether ITC is available to the Applicant on GST charged by service provider on hiring of bus, having seating Capacity of more than thirteen person for transportation of employees to & from workplace.
Ans-1 ITC is available to the Applicant only after 01.02.2019.
Q-2 Whether GST is Applicable on amount recovered by the Applicant from employees for usage of bus transportation facility.
Ans-2 No.
Q-3 If ITC is Available as per (a), whether it will be restricted to the extent of cost borne by the Applicant (employer)?
Ans-3 No.
States/UT
Order No. & Date
UP_AAR_79 dated 28.06.2021
Order date
28-06-21
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Category
97(2) (d) & (e)
Year