Case Law Details
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. Company Profile & Activities: The applicant, Access Healthcare Services Private Ltd, is an IT-enabled support service provider in the healthcare sector, catering to international clients. Their operational model requires shift duties, necessitating transport facilities for their employees, especially during the night.
2. Transportation Agreement: The company has collaborated with M/s. New Kannan Travel Lincs India (P) Ltd. to provide transportation facilities. Under this agreement, commercial vehicles are rented out to transport the company’s associates, guests, or employees.
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