No ITC is admissible on ambulance purchased as it is blocked under section 17(5) of GST Act: AAR

GST : Input tax credit on inward supply of ambulance, being a motor vehicles, is not admissible under section 17(5)(a) and exception carved out under section 17(5)(b)(iii)(A) for services which are obligatory for an employer to provide to its employees under any law for time being in force is limited only to rent-a-cab, life insurance and health insurance and, hence, input tax credit is not admissible on ambulance purchased in November 2018, as section 17(5) of GST Act, as it stood in relevant period, blocks any such enjoyment, even though provisioning of ambulance service to employees is obligatory under Factories Act, 1948

[2019] 102 449 (AAR-WEST BENGAL)


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