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    <title>ITC available on materials purchased for making furniture in office</title>
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    <description>ITC is not available on the purchase of furniture or on services for fixing it because such supplies are blocked under Section 17(5)(c) of the CGST Act. This applies to materials bought to make furniture and to installation services, even where the assets are capitalised or partly movable.</description>
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      <description>ITC is not available on the purchase of furniture or on services for fixing it because such supplies are blocked under Section 17(5)(c) of the CGST Act. This applies to materials bought to make furniture and to installation services, even where the assets are capitalised or partly movable.</description>
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