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WhatsApp: +86 18221755073This article is confined to the blockade of input tax credit in respect of Motor vehicles and other conveyances. As per the pre-amended clause (a) of sub-section (5) of section 17 of CGST Act, 2017, input tax credit is not be available in respect of the following, namely:— ... Purewal Stone Crusher, the AAR, Uttarakhand, in ruling no. 8/2018 ...
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