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    <description>Whether Input Tax Credit is available on GST charged for vehicle repair: the discussion concluded that the repair and maintenance service (labour) portion is claimable as ITC, while GST on replaced parts was disputed where those parts would not be used further in the business; claimability depends on linkage to business use as shown on the invoice.</description>
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      <description>Whether Input Tax Credit is available on GST charged for vehicle repair: the discussion concluded that the repair and maintenance service (labour) portion is claimable as ITC, while GST on replaced parts was disputed where those parts would not be used further in the business; claimability depends on linkage to business use as shown on the invoice.</description>
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