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    <description>The Authority ruled that the applicant is not eligible to claim Input Tax Credit (ITC) on the GST charged by the contractor for hiring buses and cars for employee transportation. The restriction on &#039;rent-a-cab&#039; services under Section 17(5)(b)(iii) of the CGST/HGST Act, 2017 applies to both cases, rendering the GST paid on these services ineligible for ITC.</description>
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      <description>The Authority ruled that the applicant is not eligible to claim Input Tax Credit (ITC) on the GST charged by the contractor for hiring buses and cars for employee transportation. The restriction on &#039;rent-a-cab&#039; services under Section 17(5)(b)(iii) of the CGST/HGST Act, 2017 applies to both cases, rendering the GST paid on these services ineligible for ITC.</description>
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