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TMI Blog2020 (6) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore ITC will not be available to him. The applicable rate of tax on renting of Cabs as per Notification No. 20/2017 dated 22.08.2017 is 5% with limited ITC (of input services in the same line of business) and 12% with full ITC - If the facility provided by a taxpayer for transportation of employees is not obligator under any law, for the time being in force then no ITC will be available to such a taxpayer. The applicant will however be eligible to claim ITC for the service supplied at 12% GST Rate if the conditions laid down in the second proviso to section 17 (5)(b) are satisfied. - HP-AAR-1/2020 - - - Dated:- 19-5-2020 - SHRI RAKESH SHARMA, AND SHRI ABHAY GUPTA MEMBER Represented by : Shri D.R. Patiyal, Assistant Engin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 allowed to the applicant to submit relevant documents to support whether the service provided by him to his employees is obligatory under any law for the time being in force. The applicant vide his letter dated 19.11.2019 requested the authorities to extend the time given for procuring relevant documents in the ease and sought permission to file the same by 20.12.2019. The case was listed for hearing on 09.01.2020, and for final hearing on 17.02.2020. The representative despite havin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for making the following taxable supplies, namely:- (i) further supply of such motor vehicles; or transportation of passengers; or (ii) imparting training on driving such motor vehicles; (aa) vessels and aircraft except when they are used- (i) for making the following taxable supplies, namely:- (A) further supply of such vessels or aircraft; or (B) transportation of passengers; or (C) imparting training on navigating such vessels; or (D) imparting training on flying such aircraft; and (ii) tor transportation of goods: (ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicle, vessels or aircraft referred to in clause (a) or claus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r an employer to provide the same to its employees under any law for the time being in force The availability of ITC as per the provision of second proviso to section 17(5)(b) is available only on the condition that such goods or service or both is obligatory for an employer to provide to its employees under any law for the time being in force. Since, the applicant has not been 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. Further the rate of tax on renting of motor cab services as per the Notification No. 20/2017 (State/Central Tax) dated 22.08.2017 Circular No.130/49/2019-GST dated; 31 .12.2019 is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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