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Archives / 2015 / April
  • Blocked Input Tax


     190. Input tax incurred by a taxable person in respect of the following supplies shall be excluded from any credit under GST:-

           (a)    the supply to or importation by him of a passenger motor car;

           (b)   the supply of goods or services relating to repair, maintenance and refurbishment of a passenger motor car;

           (c)    …