Leasing/Renting/Hiring of Motor Vehicles for Transportation of Night-shift Women Employees Eligible for GST ITC: AAR [Read Order]

The Applicant sought the Advance Ruling in light of the mandates by the Tamil Nadu Shops and Establishments Act, 1947
AAR - AAR Tamilnadu - Authority for Advance Ruling - GST ITC - GST - ITC - Women Employees - Night-shift Women Employees Eligible for GST ITC - TAXSCAN

The Tamilnadu Authority for Advance Ruling (AAR) ruled that Input Tax Credit shall be available on the services of Leasing/Renting/Hiring of Motor Vehicles, when engaged by a Company specifically for the transportation of women employees working a night-shift between 8:00 P.M. and 6:00 A.M at the company’s work premises. The Application for Advance Ruling was…

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