ITC on bus services provided to employees

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gopikrishna samudrala 23 January 2020

Is ITC can be availed on bus services hired by a manufacturing company for transportation of employees.? Here bus capacity is more than 13 members.Please suggest me regarding this.

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Anup Agarwal 23 January 2020

Yes you can avail ITC for the same...as it is out from section 17(5) of CGST Act

gopikrishna samudrala 24 January 2020

In some case judgement was given as bus service provided to employees is not to be considered as furtherance of business.So ITC should not be availed. Please clarify my confusion..