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    <title>Input Credit under reverse charge where final output is exempt</title>
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    <description>Where a taxpayer has paid tax under the reverse charge mechanism and supplies both exempt passenger transport and taxable services, credit attributable to exempt supplies must be disallowed and a proportionate reversal applied under the Input Tax Credit rules; practitioner responses recorded both endorsement of this proportionate reversal requirement and a contrary view that proportionate credit is eligible.</description>
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