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    <title>Input Tax Credit Related With Rent a Cab</title>
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    <description>A rent-a-cab supplier to an unregistered recipient is liable to discharge GST; if the supplier bears the recipient&#039;s expense and pays tax at a higher rate, Input Tax Credit is treated as impliedly available because the notifications expressly restrict credit only for certain lower-rate entries. Taxpayers should seek jurisdictional or Board clarification or an Advance Ruling to confirm the credit position.</description>
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      <title>Input Tax Credit Related With Rent a Cab</title>
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      <description>A rent-a-cab supplier to an unregistered recipient is liable to discharge GST; if the supplier bears the recipient&#039;s expense and pays tax at a higher rate, Input Tax Credit is treated as impliedly available because the notifications expressly restrict credit only for certain lower-rate entries. Taxpayers should seek jurisdictional or Board clarification or an Advance Ruling to confirm the credit position.</description>
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