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    <title>GST Act Bars Input Tax Credit for Motor Vehicles in Rent-a-Cab Services u/s 17(5)(a.</title>
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    <description>Input tax credit - rent-a-cab service - inputs/capital goods - purchase of motor vehicles - The credit of GST paid on the [inward supply] of motor vehicles for the supply of the rent-a-cab service is not admissible in terms of section 17(5)(a) of the GST Act.</description>
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