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<h1>Non-resident taxable persons cannot claim ITC on domestic services; exceptions for imported goods. No ITC for CSR activities under Section 135.</h1> Input Tax Credit (ITC) is not available for goods or services received by a non-resident taxable person, except for imported goods. For example, if a non-resident imports machinery for an exhibition, they can claim GST on the import but not on domestic services used during the event. Additionally, ITC is not available for goods or services used for corporate social responsibility activities under Section 135 of the Companies Act, 2013.