AGS Health Private Limited ., In re
Date: March 3, 2026
Subject Matter
Input Tax Credit Available for Employer-Mandated Women Employee Transportation Services during Night Shifts
Summary
The Authority for Advance Ruling (AAR) has allowed Input Tax Credit (ITC) on the leasing, renting, or hiring of motor vehicles for transporting women employees, provided such transport is obligatory under the Tamil Nadu Shops and Establishments Act,…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/S AGS HEALTH PRIVATE LIMITED Door No.141, 5th Floor, Prince Info city II, Kottivakkam Village, Rajiv Gandhi Road, Kandanchavadi, Chennai — 600 096 (hereinafter called as the “Applicant”) are registered under the GST Act with GSTIN: 33AAICA9905D1ZV. The Applicant operates in Information Technology Enable Services CITES) secto…