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GST - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Input Tax Credit (ITC) - If the facility provided by a taxpayer ...

Case Laws     GST

June 22, 2020

Input Tax Credit (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.

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