Our Company provides Transport Services to employees and we discharged 18% GST to the government. As per Recent amendment dtd 01.02.2019 , can we claim the ITC on inward supply ( Repairs and maintenance to Bus from which the service is provided, Insurance Expenses and expenses related to Bus) . We would like to mention that the seating capacity of Bus is more than 13 persons. We heard that if seating capacity is more than 13 persons then we can avail the ITC on inward supply.
Please clarify the same.
CAclubindia
