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ITC Availability

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suresh

accountant

56 Points Posted on 08 November 2019

Dear Friends,

We are giving free transportation to our company employees and our service provider given one Car(4+1), Tempo Traveller(13+1) and One Bus (55 Seating) and they given two invoices for Car & Tempo with GST rate 5% and Bus invoices GST Rate 12%.

My Question : 1. How my service provider given Two different Gst rate for same Services ( SAC 996601) is it correct?

2. Can we avail ITC for these invoices?

Thanks in advance for your valuable replies..

Replies (1)

Pankaj Rawat

GST Practitioner

29904 Points Posted on 09 November 2019

1.He cannot opt 2 Rates of tax for same services
2. in case of Car : ITC is blocked u/s 17(5)
& in case of Tempo traveller , ITC can be be claimed ( After insertion in section 17(5) by amendment Act 31 of 2018 , e.f 1/2/19)