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    <title>Where goods and/or services received by a taxable person are used for effecting both taxable and non-taxable supplies, whether the input tax credit is available to the registered taxable person?</title>
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    <description>Only input tax credit attributable to taxable supplies may be claimed by a registered taxable person; the eligible credit must be computed by the method prescribed under the statute and GST ITC Rules. Credit on capital goods is allowed on a proportionate basis, subject to the prescribed apportionment mechanism.</description>
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      <description>Only input tax credit attributable to taxable supplies may be claimed by a registered taxable person; the eligible credit must be computed by the method prescribed under the statute and GST ITC Rules. Credit on capital goods is allowed on a proportionate basis, subject to the prescribed apportionment mechanism.</description>
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