ITC on Input Services for Leasing/Renting Motor Vehicles for Women’s Safety

In re Tvl. CMA CGM Global Business Services India Private Limited (Formerly known as CMA CGM Shared Service Centre India Pvt Ltd.) (GST AAR Tamilnadu) 1. Applicant is eligible to avail input Services in respect of leasing/renting/hiring of motor vehicles to provide transportation facility to ensure safety and security of women employees as per Tamil Nadu Shops and Establishments Act, 1947 subject to satisfying and fulfilling the eligibility and conditions provided under Section 16 of the CGST Act, 2017. 2. Input tax credit shall be available to the applicant only on the tax paid on services of...