M/s. DR-WILLMAR SCHWABE (I) Pvt Ltd

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
Category
97(2) (d) & (e)
Year