CMA CGM Global Business Services India Private Limited ., In re
Date: July 14, 2024
Subject Matter
ITC in respect of leasing/renting/hiring of motor vehicles to provide transportation facility to ensure safety and security of women employees is available
Summary
The applicant, a private limited company in the ITES sector, sought advance ruling regarding the eligibility of input tax credit (ITC) on expenses related to leasing/renting/hiring motor vehicles to provide safe transportation for women employees as…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,TAMILNADU 1. At the outset, we would like to make it clear that the provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act are in parimateria and have the same provisions in like matter and differ from each other only on few specific provisions. Therefore, unless a mention is specifically…