Eligibility of ITC on Motor Vehicles for Women Employee Transportation

In re Access Healthcare Services Private Ltd (GST AAR Tamil Nadu)

Introduction: The case of ‘In re Access Healthcare Services Private Ltd’ from GST AAR Tamil Nadu casts a spotlight on the nuanced tax implications surrounding the Input Tax Credit (ITC) eligibility on motor vehicles exclusively used to transport female employees during specific hours under the CGST Act, 2017.

Detailed Analysis:

1. Compa

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