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    <title>gst credit eligibility</title>
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    <description>GST input tax credit is claimable where goods are purchased in the course or furtherance of business and not listed in exclusion provisions. PVC pipes and a submersible motor pump bought for use on a factory borewell were treated as business purchases not falling within exclusions; therefore the GST paid on these items is eligible for input tax credit.</description>
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      <description>GST input tax credit is claimable where goods are purchased in the course or furtherance of business and not listed in exclusion provisions. PVC pipes and a submersible motor pump bought for use on a factory borewell were treated as business purchases not falling within exclusions; therefore the GST paid on these items is eligible for input tax credit.</description>
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      <law>GST</law>
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