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    <title>ITC on Transportation Charges</title>
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    <description>ITC on employee pick-up and drop may be allowable if the transport service is provided in the course of business, but entitlement is ambiguous because of issues whether the service constitutes an inward supply to the employer, whether employees pay consideration, and the statutory exclusion for motor vehicles/conveyances under Section 17(5) unless a service is notified as obligatory for employers; the matter is disputable and may attract show-cause notices.</description>
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      <title>ITC on Transportation Charges</title>
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      <description>ITC on employee pick-up and drop may be allowable if the transport service is provided in the course of business, but entitlement is ambiguous because of issues whether the service constitutes an inward supply to the employer, whether employees pay consideration, and the statutory exclusion for motor vehicles/conveyances under Section 17(5) unless a service is notified as obligatory for employers; the matter is disputable and may attract show-cause notices.</description>
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