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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Input tax credit: registered persons may claim credit for tax on supplies used or intended for business, subject to conditions.</h1> Input tax credit is available to a registered person for tax charged on supply of goods or services used or intended to be used in the course or furtherance of business, subject to other conditions and restrictions.

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