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    <description>Clarification on Input Tax Credit entitlement: where goods such as tea, coffee and rubber are supplied only through auction, an auctioneer may claim ITC in respect of supplies made to him by the principal both before and after the auction; paragraph 4 of the Trade Circular is amended to replace &quot;before the auction&quot; with &quot;before or after the auction.&quot;</description>
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      <description>Clarification on Input Tax Credit entitlement: where goods such as tea, coffee and rubber are supplied only through auction, an auctioneer may claim ITC in respect of supplies made to him by the principal both before and after the auction; paragraph 4 of the Trade Circular is amended to replace &quot;before the auction&quot; with &quot;before or after the auction.&quot;</description>
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