ITC Allowed on Employee Transport as Statutory Obligation Overrides Blocked Credit Rule: AAR Tamilnadu

In re AGS Health Private Limited (GST AAR Tamilnadu) The present case concerns an application for advance ruling filed by a company engaged in Information Technology Enabled Services (ITES), providing Business Process Outsourcing (BPO) services to overseas clients. Due to operations across multiple time zones, the applicant runs its business in various shifts, often extending beyond 8:00 PM. Under the Tamil Nadu Shops and Establishments Act, 1947 and relevant notifications, employers are required to provide transportation facilities and ensure the safety, dignity, and security of women employe...