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    <title>ITC eligible on purchases (tyre, consumables &amp; labour bills) of GTA</title>
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    <description>Purchases such as tyres, consumables and services for vehicle repair and body building, and related labour, qualify as inputs or input services for supplying GTA services and are eligible for input tax credit subject to the conditions in Sl. No. 11 of Notification No. 11/2017 Central Tax (Rate) (as amended); eligible credit may be set off against GST liability in accordance with prescribed rules.</description>
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      <description>Purchases such as tyres, consumables and services for vehicle repair and body building, and related labour, qualify as inputs or input services for supplying GTA services and are eligible for input tax credit subject to the conditions in Sl. No. 11 of Notification No. 11/2017 Central Tax (Rate) (as amended); eligible credit may be set off against GST liability in accordance with prescribed rules.</description>
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