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of <h1>No Input Tax Credit for Lost, Stolen, Destroyed, Written Off, or Gifted Goods Under GST Rules</h1> Input tax credit is not available for goods that are lost, stolen, destroyed, written off, or disposed of as gifts or free samples, as specified under the relevant GST provisions. This restriction applies regardless of other sections that generally allow input tax credit, ensuring that tax credits cannot be claimed for such goods under these circumstances.
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