we are mfg co and provide transportation facility to employee from home to factor
y and factory to home
for that we have hired bus from transport agency . transport agency raise bill with 12% gst. we have paid full amount
can we avail ITC on it
No you cannot claim itc on transportation facility provided to employees as per section 17(5)(a) which deals with the blocked credits
GST paid on Motor vehicles & conveyances is not available as input credit. It is a blocked credit. Only person in the business of transportation or similar business can claim ITC on motor cars/convayance expenses.
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