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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 taxmann.com 106 (AAR - MAHARASHTRA)
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GST : With effect from 1-12-2019, Input Tax Credit (ITC) has been allowed on leasing, renting or hiring of motor vehicles, for transportation of persons, having approved seating capacity of more than thirteen persons (including driver)

GST : Where applicant-employer has entered into an agreement with service provider to provide non-air conditioned bus transportation facility to its employees at nominal amount transaction between applicant and their employees, due to 'Employer-Employee' relation is not a supply under GST Act; thus, in absence of supply of service as per Schedule III, no GST shall be applicable on nominal amounts recovered by applicant from its employees

GST : Where applicant-employer has engaged service provider to provide bus transportation facility to its employees, ITC will be restricted to extent of cost borne by applicant

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