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    <title>storage of goods outside the premises-reg</title>
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    <description>Whether storage of imported raw materials in a private warehouse maintained by the importer permits the manufacturer to treat that location as an additional place of business for GST purposes and claim Input Tax Credit. Practitioner replies recommend adding the private warehouse as an additional place of business to enable claiming eligible ITC on receipt of materials, but note uncertainty under GST and advise seeking clarification from the jurisdictional tax authority.</description>
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      <description>Whether storage of imported raw materials in a private warehouse maintained by the importer permits the manufacturer to treat that location as an additional place of business for GST purposes and claim Input Tax Credit. Practitioner replies recommend adding the private warehouse as an additional place of business to enable claiming eligible ITC on receipt of materials, but note uncertainty under GST and advise seeking clarification from the jurisdictional tax authority.</description>
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