Leasing/Renting/Hiring of Motor Vehicles for Transportation of Night-shift Women Employees Eligible for GST ITC: AAR

An Authority for Advance Rulings (AAR) decision has ruled that leasing, renting, and hiring motor vehicles to transport women employees during night shifts is eligible for Input Tax Credit (ITC) under the GST regime. This decision aligns with the government's broader objective to promote women’s safety and corporate responsibility while also ensuring that employers are not financially burdened by the additional costs of transportation services.