Page 178 - GSTL_26th March 2020_Vol 34_Part 4

688 GST LAW TIMES [ Vol. 34
Sr. Question framed for Ruling (by this Appellate Authority)
No. Advance Ruling
1 Whether the applicant Yes, applicant is eligible to take input tax credit
(YKK) is eligible to take on GST charged by the Contractor for hiring of
input tax credit on GST buses having approved seating capacity of
charged by the Contractor more than thirteen persons for transportation
for hiririg of buses for of employees after amendment in CGST Act,
transportation of employ- with effect from 30-8-2018. Prior to 30-8-2018
ees? Input Tax Credit on buses was not admissible.
2 Whether the applicant No, applicant is not eligible to take input tax
(YKK) is eligible to take credit on GST charged by the Contractor for
input tax credit on GST hiring of cars for transportation of employees.
charged by the Contractor
for hiring of cars for
transportation of employ-
ees?
3 Whether the restriction on Yes, the restrictions on “Rent-a-Cab” service
“Rent a Cab” service spec- specified in Section 17(5)(b)(iii) at the relevant
ified in Section time is applicable to input tax credit on GST
17(5)(b)(iii) is applicable charged by the Contractor for hiring of buses
to input tax credit on GST for transportation of employees. However, af-
charged by the Contractor ter amendment in CGST Act, with effect from
for hiring of buses for 30-8-2018, there is no restriction on hiring and
transportation of employ- renting of motor vehicles having approved
ees? seating capacity of more than thirteen persons.
4 Whether the restriction on Yes, the restrictions on “Rent-a-Cab” service
“Rent a Cab” service spec- specified in Section 17(5)(b)(iii) is applicable to
ified in Section input tax credit on GST charged by the Con-
17(5)(b)(iii) is applicable tractor for hiring of cars for transportation of
to input tax credit on GST employees. Further even after amendment of
charged by the Contractor CGST Act, with effect from 30-8-2018, input tax
for hiring of cars for credit is not available on GST charged by the
transportation of employ- contractor for hiring/renting of motor vehicles
ees? having approved seating capacity of not more
than thirteen persons (including Driver) for
transportation of passengers.

18. Accordingly we pass the following order :
ORDER
19. The Advance Ruling given vide HAAR Order No.
HAR/HAAR/R/2018- 19/04, dated 11-7-2018 passed by the Haryana State Au-
thority for Advance Ruling in re: M/s. YKK India Pvt. Ltd., Plot No. 699, Sector-
2, Plot No. 122, Sector-6, HSIIDC, Growth Centre Bawal, District Rewari, Harya-
na, is modified as specified in Para 17 supra.

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GST LAW TIMES  26th March 2020  274