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    <title>Input Credit Utilisation for set off of taxable services provided by educational institutions</title>
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    <description>A registered educational institution may claim input tax credit only for goods or services used for taxable output services-such as renting a commercial building-and not for inputs attributable to exempt education services. Availability and utilisation of credit are subject to statutory restrictions on blocked credits and to prescribed apportionment and application rules for mixed exempt and taxable supplies.</description>
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      <description>A registered educational institution may claim input tax credit only for goods or services used for taxable output services-such as renting a commercial building-and not for inputs attributable to exempt education services. Availability and utilisation of credit are subject to statutory restrictions on blocked credits and to prescribed apportionment and application rules for mixed exempt and taxable supplies.</description>
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