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No GST on amt. charged from employees for Transp. services; ITC restricted to the extent of CGST borne by employer

September 10, 2020[2020] 119 106 (AAR - MAHARASHTRA)

GST : Input Tax Credit (ITC) shall be available to applicant - Employer on GST charged by service provider on hiring of bus/motor vehicle having seating capacity of more than 13 persons for transportation of employees to and from workplace with effect from 1-2-2019 as with effect from 1-2-2019, ITC has been allowed on leasing, renting or hiring of motor vehicles, for transportation of persons, having approved seating capacity of more than 13 perons (including driver)

Employer charges nominal amount from its employees on monthly basis. AAR held no services are provided by employer to its employees and in view of (Schedule III, Section 7) GST is not applicable on the nominal amounts recovered by employer from their employees in the subject case.

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