AAR : ITC not available on purchase of ‘Ambulance’ for period prior to Section 17(5) amendment

West Bengal AAR holds that ITC is not admissible on the ambulance purchased during the period prior to amendment to Section 17(5) of CGST Act despite same being obligatory under the Factories Act, 1948; Perusing Section 17(5), states that it is evident that ITC is not admissible on inward supply of ambulance being a ‘motor vehicle’ and that the exception carved out under Section 17(5)(b)(iii)(A) for services which are obligatory for an employer to provide to its employees...