https://www.taxtmi.com/caselaws?id=756018 The AAR TN ruled that ITC on leasing/renting motor vehicles for women employee transportation is available when mandated by law. The applicant can claim ITC only for transport services provided to women employees working between 8 PM to 6 AM shifts, as required under Tamil Nadu Shops and Establishments Act notification dated 02.06.2022. ITC eligibility commences from 28.05.2019 when the state notification made such transport obligatory, not from the CGST Act amendment date. The ruling clarifies that CBIC circular 172/04/2022 merely provided clarification on existing provisions and doesn't extend retrospective benefits on procedural grounds. en-us Mon, 15 Jul 2024 00:00:00 +0530 Mon, 05 May 2025 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756018 The AAR TN ruled that ITC on leasing/renting motor vehicles for women employee transportation is available when mandated by law. The applicant can claim ITC only for transport services provided to women employees working between 8 PM to 6 AM shifts, as required under Tamil Nadu Shops and Establishments Act notification dated 02.06.2022. ITC eligibility commences from 28.05.2019 when the state notification made such transport obligatory, not from the CGST Act amendment date. The ruling clarifies that CBIC circular 172/04/2022 merely provided clarification on existing provisions and doesn't extend retrospective benefits on procedural grounds. Case-Laws GST Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756018