ITC of Rent a Cab provider

Yes ITC will be allowed as it is an exception to section 17(5) of CGST act.

Normally on services of Rent a cab the GST paid is blocked and no credit is available.

BUT since XYZ is further supplying the same services of Rent a cab,
ITC will be allowed to XYZ.

I hope this helps.

if any notification please share

I dont think there is any notification for this since it is already clearly specified in section 17(5)

No , ...the XYZ is Travel Agent/Tour Operator, & As per Notification 1/2018 CT (R) The Tour operator is eligible to claim ITC only when Services procure from another Tour operator & Rent cab provider do no fall under the defination of Tour operator

Hence XYZ cannot claim ITC on services procured from Rent Cab Provider



Plz refer Notification 1/2018 CT (r), dt 25.1.2018