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    <title>ITC on Capital Goods</title>
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    <description>Input Tax Credit on mobile phones and computers is allowed when used for business and not allowed for personal use. Capital goods attract full input tax credit, which may be taken in one instalment on purchase, without the previous regime&#039;s restrictions. The Service Accounting Code for commercial training and coaching services is 999293.</description>
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      <description>Input Tax Credit on mobile phones and computers is allowed when used for business and not allowed for personal use. Capital goods attract full input tax credit, which may be taken in one instalment on purchase, without the previous regime&#039;s restrictions. The Service Accounting Code for commercial training and coaching services is 999293.</description>
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