Input tax credit available where employer is statutorily obliged to provide rent-a-cab, life and health insurance to employees. The notification specifies that input tax credit is available for rent-a-cab, life insurance and health insurance where their provision is obligatory for an employer to provide to employees under any law in force, confining credit entitlement to statutory employer obligations under the Andhra Pradesh GST framework.
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 available where employer is statutorily obliged to provide rent-a-cab, life and health insurance to employees.
The notification specifies that input tax credit is available for rent-a-cab, life insurance and health insurance where their provision is obligatory for an employer to provide to employees under any law in force, confining credit entitlement to statutory employer obligations under the Andhra Pradesh GST framework.
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