Input tax credit on specified employee services allowed when employer is legally obligated to provide them from effective date. Availability of input tax credit is specified for rent-a-cab, life insurance and health insurance services where provision of those services is obligatory for an employer under any law in force; entitlement is conditional on the employer's legal obligation, and the specification takes effect on the notification's stated commencement date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Input tax credit on specified employee services allowed when employer is legally obligated to provide them from effective date.
Availability of input tax credit is specified for rent-a-cab, life insurance and health insurance services where provision of those services is obligatory for an employer under any law in force; entitlement is conditional on the employer's legal obligation, and the specification takes effect on the notification's stated commencement date.
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