AAR: Transportation facility charges recovered by employer from employees not taxable, ITC to extent of cost borne eligible

Maharashtra AAR holds that Input Tax Credit (ITC) w.e.f February 01, 2019 shall be eligible to the applicant – employer (Tata Motors) 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; Peruses Section 17(5) of CGST Act, 2017 which “allows ITC on leasing, renting or hiring of motor vehicles for transportation of passengers having approved seating capacity o...