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of <h1>Comprehensive Guide to GST Input Tax Credit Rules, Eligibility, and Sector-Specific Clarifications Under CBIC Circulars</h1> The document compiles key CBIC circulars on Input Tax Credit (ITC) under GST from July 2017 to March 2025, providing clarifications on various ITC-related issues including eligibility, calculation, reversal, and specific sectoral concerns such as exports, job work, SEZs, warranty services, and insurance claims. It addresses discrepancies in ITC claims between different GST returns, conditions for ITC availing under specific rules, and clarifies GST liability in cases involving warranties and demo vehicles. The compilation serves as a reference for CGST officers and taxpayers to understand ITC provisions and compliance requirements, emphasizing that the content is for educational purposes and advising consultation of official legal texts for detailed interpretation and application.
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