GST Input Tax Credit on Staff Bus

By | January 11, 2018
(Last Updated On: January 11, 2018)

Can the ITC  be taken on staff bus which is used for  transportation of employees ?

Input Tax Credit can not be taken as per Section 17(5)of CGST Act 2017

Section 17(5) of CGST act 2017 :-…….. Input tax credit shall not be available in respect of the following, namely:—

(amotor vehicles and other conveyances except when they are used—

(i) for making the following taxable supplies, namely:—

(A) further supply of such vehicles or conveyances; or

(B) transportation of passengers; or

(C) imparting training on driving, flying, navigating such vehicles or conveyances;

(ii) for transportation of goods;

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About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

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