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    <title>GST Input Credit</title>
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    <description>Whether a business may claim input tax credit on GST paid for interior works including false ceilings is addressed: the credit is not admissible where the expenditure relates to works on immovable property used in supplying goods or services. Experts uniformly conclude the credit is not available for either owner occupied or rented premises, invoking the GST exclusion that denies input tax credit for taxes paid on construction, repair or maintenance of immovable property.</description>
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      <description>Whether a business may claim input tax credit on GST paid for interior works including false ceilings is addressed: the credit is not admissible where the expenditure relates to works on immovable property used in supplying goods or services. Experts uniformly conclude the credit is not available for either owner occupied or rented premises, invoking the GST exclusion that denies input tax credit for taxes paid on construction, repair or maintenance of immovable property.</description>
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