AAR : Denies ITC of GST charged by contractor for hiring of buses/cars for transportation of employees

Haryana AAR holds that applicant is not eligible to take ITC on GST charged by the Contractor for hiring of buses/cars for transportation of employees in view of restriction contained u/s 17(5)(b)(iii) of CGST Act, 2017; Rejects applicant’s contention that buses which can carry large number of passengers would not qualify under “rent-a-cab” observing that any commercial vehicle hired for passenger transportation is covered by such phrase; States that works ‘rent’ an...