ITC Availability

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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)
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)

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