https://www.taxtmi.com/caselaws?id=442226 AAR Tamil Nadu ruled that input tax credit on renting motor vehicles with seating capacity below thirteen persons for transporting women employees working beyond 8 PM is available from 28.05.2019. While CGST Act Section 17(5)(b) generally blocks ITC on such vehicle rentals from 01.02.2019, the proviso allows ITC where employer is legally obligated to provide transport. Since Tamil Nadu Shops and Establishment Act, 1947 mandates transport for women employees working late hours, and state notification was issued on 28.05.2019, ITC is permissible from that date onwards. en-us Thu, 15 Jun 2023 00:00:00 +0530 Fri, 18 Apr 2025 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442226 AAR Tamil Nadu ruled that input tax credit on renting motor vehicles with seating capacity below thirteen persons for transporting women employees working beyond 8 PM is available from 28.05.2019. While CGST Act Section 17(5)(b) generally blocks ITC on such vehicle rentals from 01.02.2019, the proviso allows ITC where employer is legally obligated to provide transport. Since Tamil Nadu Shops and Establishment Act, 1947 mandates transport for women employees working late hours, and state notification was issued on 28.05.2019, ITC is permissible from that date onwards. Case-Laws GST Thu, 15 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442226