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    <title>ITC availability</title>
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    <description>Renting of residential accommodation is an exempt supply under GST; therefore rent paid by a company for employee housing to an unregistered landlord does not attract the reverse charge mechanism, and input tax credit is not available. Transactions between employer and employee for residential accommodation are similarly not taxable.</description>
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      <description>Renting of residential accommodation is an exempt supply under GST; therefore rent paid by a company for employee housing to an unregistered landlord does not attract the reverse charge mechanism, and input tax credit is not available. Transactions between employer and employee for residential accommodation are similarly not taxable.</description>
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