AAR : Denies ITC on 'motor-vehicles' purchased for providing 'rent-a-cab' service to Postal Dept.

West Bengal AAR holds that GST paid on purchase of motor vehicles for supplying 'rent-a-cab' service is not admissible for credit in terms of Section 17(5)(b)(i) of the CGST Act, 2017; Denies classification of said activity under SAC 9964 as ‘passenger transportation service’ in which case consideration is paid for the distance travelled and passenger is allowed to choose the destination and travel time depending upon nature of contract; Perusing photocopies of invoices, ...