GST, AAR Tamil Nadu Ruling Dated 04/03/2026 – ITC allowed on Employee Transport as Statutory Obligation overrides Blocked Credit Rule 

Case of AGS Health Private Limited, AAR Tamil Nadu Ruling Dated 4^th March 2026. AAR 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.

(Link: AAR Tamil Nadu Ruling Dated 04/03/2026)