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GST - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Input tax credit - input services - renting/hiring of motor ...

Case Laws     GST

August 26, 2023

Input tax credit - input services - renting/hiring of motor vehicles - ITC is not blocked on the renting of motor vehicles to provide transport facilities to women employees working between 8.00 PM to 6.00 AM as it is obligatory for an employer to provide the same to its employees under the law for the time being in force - Credit allowed - AAR

 

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