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    <title>GST update on admissibility of Input Tax Credit on the services related to motor vehicles</title>
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    <description>Section 17(5) bars ITC on motor vehicles except in specified cases, but administrative FAQs narrow the restriction to apply mainly to vehicle acquisitions and permit ITC on insurance and repairs for vehicles used in business; commentators treat the FAQ as persuasive though non-binding and urge awaiting formal circular or judicial guidance.</description>
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      <description>Section 17(5) bars ITC on motor vehicles except in specified cases, but administrative FAQs narrow the restriction to apply mainly to vehicle acquisitions and permit ITC on insurance and repairs for vehicles used in business; commentators treat the FAQ as persuasive though non-binding and urge awaiting formal circular or judicial guidance.</description>
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