Page 160 - GSTL_26th March 2020_Vol 34_Part 4

670 GST LAW TIMES [ Vol. 34
8. RULING
(1) The Product “Preparation of a kind used in Animal Feeding - Bio Pro-
cessed Meal” is not entitled to classify under HS Code 2309 90 90 and
therefore not entitled for the benefit of Notification No. 2/2017-C.T.
(Rate), dated 28-6-2017 and corresponding notification issued under
MPGST Act.
(2) This ruling is valid subject to the provisions under Section 103(2)
until and unless declared void under Section 104(1) of the GST Act.

_______

2020 (34) G.S.T.L. 670 (App. A.A.R. - GST - Haryana)

BEFORE THE APPELLATE AUTHORITY FOR ADVANCE RULING
UNDER GST, HARYANA
S/Shri Anil Kumar Jain, Member (CGST) and Amit Kumar Agrawal,
Member (SGST)
IN RE : YKK INDIA PVT. LTD.
Appellable Order dated 3-4-2019 against HAAR Order No. HAR/HAAR/R/
1
2018-19/04, dated 11-7-2018
Input Tax Credit - Rent-a-Cab services - Hiring of buses for transporta-
tion of employees - Eligibility of credit - Undoubtedly appellant is fulfilling
all conditions enumerated in Section 16 of Central Goods and Services Tax
Act, 2017/Haryana Goods and Services Tax Act, 2017 - As regards restrictions
on availing ITC in terms of Section 17(5) ibid, credit was not available under
this provision to aforesaid services without any concession up to 30-8-2018 -
However, after amendment in aforesaid Acts from this date, restriction on ITC
was removed for motor vehicles having approved seating capacity of more
than thirteen persons when they are used for making taxable supplies of
transportation of passengers - In view of above, appellant is eligible to ITC of
GST paid on hiring of buses with approved seating capacity of more than thir-
teen persons only from aforesaid date - Section 17(5) of Central Goods and
Services Tax Act, 2017/Haryana Goods and Services Tax Act, 2017. [paras 16, 17]
Input Tax Credit - Rent-a-Cab services - Hiring of cars for transporta-
tion of employees - Eligibility of credit - Since cars hired for purpose of trans-
portation of employees are having seating capacity of less than 13 passengers,
restrictions on ITC in terms of Section 17(5) of Central Goods and Services Tax
Act, 2017/Haryana Goods and Services Tax Act, 2017 is applicable even after
amendment in aforesaid provision - ITC not admissible on aforesaid services -
Section 17(5) of Central Goods and Services Tax Act, 2017/Haryana Goods and
Services Tax Act, 2017. [paras 16, 17]
Rent-a-Cab services - Renting vis-à-vis hiring - Appellant’s contention
that renting of cab is different from hiring of cab, not acceptable - Both under
erstwhile Service Tax law and present GST law, no distinction has been made
between renting and hiring, irrespective of possession and control of vehicle -
________________________________________________________________________
1 On appeal from 2019 (22) G.S.T.L. 115 (A.A.R. - GST).
GST LAW TIMES  26th March 2020  256