Input tax credit allowed generally under GST, subject to specific exclusions like personal consumption and immovable property inputs.

Input tax credit is generally available for inputs used in supplying taxable goods or services, but is disallowed for a limited set of items: personal consumption goods; inputs that result in the formation of immovable property (except plant and machinery); specified infrastructure such as telecommunication towers and pipelines laid outside factory premises; and taxes paid due to detection of tax evasion.

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