Input Tax Credit — GST paid on the [inward supply] of motor vehicles for supplying rent-a-cab service is not admissible for credit in terms of section [17(5)(a)] of the GST Act.

This Ruling is valid subject to the provisions under Section 103 until and unless declared void under Section 104(1) of the GST Act. — Mohana Ghosh, Carrying on Business Under The Trade Name M/S. Reesham Associates, In Re… [2019] 13 TAXLOK.COM 030 (AAR-WB)