https://www.taxtmi.com/caselaws?id=788543 Input tax credit on leasing, renting or hiring of motor vehicles used to provide transport for women employees working in shifts is not blocked where the employer is under a legal obligation to provide that facility under law, because the proviso to section 17(5)(b) permits credit for compulsory supplies; however, the credit remains subject to the general conditions under section 16. The credit is confined to the statutory transport arrangement for women employees during the mandatory night-shift period between 8.00 p.m. and 6.00 a.m., and does not extend to the entire transport facility. It is available only from 28.05.2019, when the underlying obligation became operational, not from 01.02.2019. en-us Wed, 04 Mar 2026 00:00:00 +0530 Tue, 24 Mar 2026 08:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788543 Input tax credit on leasing, renting or hiring of motor vehicles used to provide transport for women employees working in shifts is not blocked where the employer is under a legal obligation to provide that facility under law, because the proviso to section 17(5)(b) permits credit for compulsory supplies; however, the credit remains subject to the general conditions under section 16. The credit is confined to the statutory transport arrangement for women employees during the mandatory night-shift period between 8.00 p.m. and 6.00 a.m., and does not extend to the entire transport facility. It is available only from 28.05.2019, when the underlying obligation became operational, not from 01.02.2019. Case-Laws GST Wed, 04 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788543