Ola cab fare input in gst

ITC / Input 1173 views 5 replies
Hello Experts, can i take input of ola cab fare which are used for office purpose.
Replies (5)
Yes u can

Nidhi,

Please refer Section 17(5) of the CGST Act which state that input tax credit shall not be allowed in case of

(iii) rent-a-cab, life insurance and health insurance except where–

A) the Government notifies the services which are obligatory for an employer to provide to its employees under any law for the time being in force; or

(B) such inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as part of a taxable composite or mixed supply; 

If you are covered in exception then yes otherwise you will not get the credit.

It is my opinion there may be conflicting opinion to.

Yes Input will be available
@ harsh maini exactly correct,
ITC can't be claimed


CCI Pro

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