AAR Tamil Nadu Clarifies ITC Eligibility on Employee Transport: Input Tax Credit Allowed for Mandated Women Employee Transport Between 8 PM and 6 AM
The Authority for Advance Ruling, Tamil Nadu, has ruled that input tax credit (ITC) on GST paid for leasing, renting, or hiring motor vehicles to provide transportation for women employees is available, but only when such transport is mandated by law and provided between 8:00 PM and 6:00 AM. The ITC is available from 28.05.2019 onwards, subject to statutory conditions.
