{"id":239156,"date":"2020-11-13T17:06:48","date_gmt":"2020-11-13T11:36:48","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=239156"},"modified":"2020-11-13T17:11:14","modified_gmt":"2020-11-13T11:41:14","slug":"hp-aar-can-itc-be-availed-on-gst-paid-for-hiring-vehicles-for-employee-transportation-aar-considers","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/13\/hp-aar-can-itc-be-availed-on-gst-paid-for-hiring-vehicles-for-employee-transportation-aar-considers\/","title":{"rendered":"HP AAR | Can ITC be availed on GST paid for hiring vehicles for employee transportation? AAR considers"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Himachal Pradesh, Authority for Advance Rulings:\u00a0<\/strong>The Division Bench of Rakesh Sharma, Additional Commissioner of State Taxes and Excise, Member (State Tax) and Abhay Gupta, Joint Commissioner of Central Tax, Member (Central Tax) held that input tax credit cannot be claimed for GST paid on hiring commercially licensed vehicles for transportation of employees if the service of providing the facility of transportation of employees is not obligatory under any law.<\/p>\n<p style=\"text-align: justify;\">In the instant application, the applicant is a public service broadcaster, taxpayer availed services of hiring taxis for different purposes, such as:<\/p>\n<ul style=\"text-align: justify;\">\n<li>To pick up\/drop shift duty-staff in odd hours.<\/li>\n<li>This facility is being provided in odd hours to lady-employees, handicapped &amp; general employees.<\/li>\n<li>Taxis are hired for tour\/OB recordings, etc. within the State of Himachal Pradesh on different occasions.<\/li>\n<li>Taxis are also hired to drop shift staff at High Power Transmitter during morning\/evening &amp; for office work during day time.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Question raised by the applicant was:<\/p>\n<p style=\"text-align: justify;\"><em>Whether input tax credit was available to the applicant on the services availed for the aforementioned items through contractors and what rate of GST will be applicable on the same?<\/em><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #0000ff;\">Findings of the Authority<\/span><\/h3>\n<p style=\"text-align: justify;\">Bench noted that the applicant was a registered taxpayer and entered into an agreement for hiring commercially licensed vehicles for transportation of his employees.<\/p>\n<p style=\"text-align: justify;\">As per Section 16 of the CGST\/HPGST Act, 2017, every registered person shall be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business.<\/p>\n<p style=\"text-align: justify;\">Availability of ITC as per the provision of the 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.<\/p>\n<p style=\"text-align: justify;\">Bench stated that since the applicant had not been able to cite any law under which the service of providing the facility of transportation to his employees was obligatory, hence ITC will not be available to him.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #0000ff;\">Conclusion<\/span><\/h3>\n<ul>\n<li style=\"text-align: justify;\">As per Notification No. 20\/2017 dated 22-08-2017, the applicable tax rate on renting of Cabs is 5% with limited ITC and 12% with full ITC.<\/li>\n<li style=\"text-align: justify;\">If the facility provided by a taxpayer for transportation of employees is not obligatory 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. [Prasar Bharti Broadcasting Corpn. of India (All India Radio), In Re., decided on 24-02-2020]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Himachal Pradesh, Authority for Advance Rulings:\u00a0The Division Bench of Rakesh Sharma, Additional Commissioner of State Taxes and Excise, Member (State Tax) and <\/p>\n","protected":false},"author":8808,"featured_media":211659,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[31468,3],"tags":[44073,6241,26374,29554,29785,2621,29773],"class_list":["post-239156","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aar","category-casebriefs","tag-cab-rent","tag-gst","tag-input-tax-credit","tag-itc","tag-law","tag-Tax","tag-taxpayer"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>HP AAR | Can ITC be availed on GST paid for hiring vehicles for employee transportation? 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After the supplier refused adjustment, the applicant approached AAR, Tamil Nadu, seeking relief under Section 97 of the CGST\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"Auto Color Paints&#8217; ITC refund","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Auto-Color-Paints8217-ITC-refund.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Auto-Color-Paints8217-ITC-refund.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Auto-Color-Paints8217-ITC-refund.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Auto-Color-Paints8217-ITC-refund.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":241908,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/07\/aar-whether-input-tax-credit-can-be-availed-on-distribution-of-promotional-product-done-for-marketing-and-brand-promotion-read-aar-ruling-in-the-matter-of-jockey-speedo\/","url_meta":{"origin":239156,"position":1},"title":"Kar AAR | Whether Input Tax Credit can be availed on distribution of promotional product done for marketing and brand promotion? Read AAR ruling in the matter of Jockey &#038; Speedo","author":"Bhumika Indulia","date":"January 7, 2021","format":false,"excerpt":"Authority for Advance Ruling, GST:\u00a0A Division Bench of Dr Ravi Prasad M.P. (Additional Commissioner of Commercial Taxes) and MashhoodUr Rehman Farooqui (Joint Commissioner of Central Tax) addressed whether the input tax credit can be availed on the distribution of promotional products to distributors\/dealer's showrooms for the purpose of marketing the\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":364899,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/10\/28\/gujarat-appellate-aar-on-itc-claim-on-share-buyback-expenses\/","url_meta":{"origin":239156,"position":2},"title":"Inside Gujarat Appellate AAR order refusing Input Tax Credit claim on buyback expenditure of Gujarat Narmada Valley Fertilizers &#038; Chemical&#8217;s shares","author":"Adyasha Mohanty","date":"October 28, 2025","format":false,"excerpt":"Reaffirming the principle that transactions in securities fall outside the ambit of GST, the Gujarat Appellate Authority for Advance Ruling held that ITC on share buyback expenses is inadmissible and must be reversed under Section 17(3) of the CGST Act, 2017.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"ITC claim on share buyback expenses","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/ITC-claim-on-share-buyback-expenses.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/ITC-claim-on-share-buyback-expenses.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/ITC-claim-on-share-buyback-expenses.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/ITC-claim-on-share-buyback-expenses.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":275391,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/10\/11\/gujarat-authority-for-advance-ruling-gst-cgst-supply-of-service-canteen-services-transportation-facility-legal-research-legal-news\/","url_meta":{"origin":239156,"position":3},"title":"Gujarat Authority for Advance Ruling| GST is not leviable on the amount representing employees&#8217; portion of canteen and transportation charges","author":"Editor","date":"October 11, 2022","format":false,"excerpt":"\u00a0 \u00a0 Gujarat Authority for Advance Ruling: The two-member bench Milind Kavatkar and Amit Kumar Mishra has ruled that Goods and Service Tax (GST) is not leviable on the amount representing the employees portion of canteen and transportation charges, which is collected by the applicant and paid to the third\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":112361,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/03\/06\/gst-council-approves-the-central-goods-and-services-tax-bill-and-the-integrated-goods-and-services-tax-bill\/","url_meta":{"origin":239156,"position":4},"title":"GST Council approves the Central Goods and Services Tax Bill and the Integrated Goods and Services Tax Bill","author":"Saba","date":"March 6, 2017","format":false,"excerpt":"The Goods and Services Tax (GST) Council, in its meeting held in Vigyan Bhawan in New Delhi under the Chairmanship of the\u00a0Union Minister for Finance & Corporate Affairs has approved the draft CGST Bill and the draft IGST Bill as vetted by the Union Law Ministry. This clears the deck\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":360655,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/18\/central-goods-and-services-tax-third-amendment-2025-legal-compliance-update\/","url_meta":{"origin":239156,"position":5},"title":"Central GST Third Amendment Rules, 2025: Key Reforms and Implications","author":"Shubhi","date":"September 18, 2025","format":false,"excerpt":"Explore key changes under the Central GST Third Amendment 2025, covering refunds, ITC, appeals, and e-commerce, reinforcing the government\u2019s commitment to a robust, agile, and digitally responsive GST system, effective from 22 September 2025.","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"Central GST Third Amendment 2025","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Central-GST-Third-Amendment-2025.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Central-GST-Third-Amendment-2025.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Central-GST-Third-Amendment-2025.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Central-GST-Third-Amendment-2025.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/239156","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=239156"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/239156\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/211659"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=239156"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=239156"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=239156"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}