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of <h1>GST Credit Restrictions: No Input Tax Credit for Personal Use, Immovable Property, Telecom Towers, Pipelines, or Tax Evasion.</h1> Under GST, credit for tax paid on inputs used for the supply of taxable goods or services is generally allowed, with certain exceptions. The exceptions include items for personal consumption, inputs leading to the creation of immovable property (excluding plant and machinery), telecommunication towers, pipelines outside factory premises, and taxes paid due to tax evasion detection.
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