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• Blocked Input Tax

    GST

   23 April 2015 12:59:26      KH

   2 Comments

  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)    …

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