Page 132 - GSTL_16th July 2020_Vol. 38_Part 3

370 GST LAW TIMES [ Vol. 38

2020 (38) G.S.T.L. 370 (A.A.R. - GST - H.P.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
HIMACHAL PRADESH
S/Shri Rakesh Sharma, Member (State Tax) and Abhay Gupta,
Member (Central Tax)
IN RE : PRASAR BHARTI BROADCASTING CORPORATION
OF INDIA
Advance Ruling No. HPAAR/1/2020, dated 19-5-2020
Input Tax Credit (ITC) - Services provided by applicant, a registered
taxpayer, for transportation of its employees by hiring commercially licensed
vehicles - Applicant eligible to claim ITC for the service supplied at 12% GST
Rate if conditions laid down in the second proviso to Section 17(5)(b) of Cen-
tral Goods and Services Tax Act, 2017 are satisfied - However, applicant not
being able to cite any law under which the service of providing the facility of
transportation to his employees is obligatory under any law, therefore ITC will
not be available to him. [para 6]
Ruling in favour of department
DEPARTMENTAL CLARIFICATION CITED
C.B.I. & C. Circular No. 130/49/2019-GST, dated 31-12-2019 ........................................................... [Para 7]
REPRESENTED BY : Shri D.R. Patiyal, Assistant Engineer, for the
Assessee.
[Order] - The Applicant above is a public service broadcaster. The tax-
payer avails services of hiring taxis for different purposes as mentioned below :-
(1) To pick up/drop shift duty-staff in odd hours.
(2) This facility is being provided in odd hours to lady-employees,
handicapped & general employees.
(3) Taxis are hired for tour/OB recordings etc. within the State of Hi-
machal Pradesh on different occasions.
(4) Taxis are also hired to drop shift staff at High Power Transmitter
during morning/evening & for office work during day time.
2. The question raised by the applicant is whether input tax credit is
available to the applicant on the services availed for the aforementioned items
through contractors and what rate of GST will be applicable on the same.
Records of personal hearing -
3. The applicant was heard for the first time on 25-9-2019. The applicant
was represented by Sh. D.R. Patiyal, Assistant Engineer. The representative reit-
erated the submissions made in his application and requested to provide clarifi-
cation on the same. The applicant submitted a manual application for Advance
Ruling but was unable to produce proof of payment of fee. He was informed that
the date of application shall be counted from the day the requisite fee is paid in
the government account. The case was adjourned for 15-11-2019. On 15-11-2019
Sh. D.R. Patiyal submitted that although they have deposited the fee under SGST
head but due to some technical errors they were unable to offset the payment
under the CGST head. The case was adjourned for 22-11-2019 and time was al-
lowed to the applicant to submit relevant documents to support whether the ser-
GST LAW TIMES  16th July 2020  132