Input tax credit for insurance companies on motor vehicle repair expenses in reimbursement claims to follow uniform GST clarification. Clarification on entitlement of input tax credit by insurance companies for expenses incurred on repair of motor vehicles in reimbursement mode of insurance claim settlement is to be followed for uniform implementation under the Tripura State Goods and Services Tax Act, 2017. State tax authorities are instructed to apply the guidelines issued in the corresponding Central GST circular issued by the Government of India for consistency in field-level application of the Act.