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Clarification on availability of GST Input Tax Credit on Demo Vehicles

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Background Under theGoods and Services Tax (GST) regime, Input Tax Credit (ITC) is generally available on goods and services used in the course or furtherance of business. However, Section 17(5) of the Central Goods and Services Tax (CGST) Act, 2017 provides exceptions, i.e., situations where ITC i
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Mohd Muaz Malik

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