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    <title>Credit on B2C Transaction</title>
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    <description>Input tax credit is not admissible on purchases of raw food used to prepare free meals for employees because such consumption is regarded as non-creditable under the GST blocking provisions; supplies consumed as employee food are excluded from input tax credit entitlement and should be treated as blocked credits rather than inputs for making taxable supplies.</description>
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      <description>Input tax credit is not admissible on purchases of raw food used to prepare free meals for employees because such consumption is regarded as non-creditable under the GST blocking provisions; supplies consumed as employee food are excluded from input tax credit entitlement and should be treated as blocked credits rather than inputs for making taxable supplies.</description>
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      <law>GST</law>
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