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    <title>No input tax credit on medicines for personal use by employees and dependents u/s 17(5)(g) CGST/TNGST.</title>
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    <description>Input tax credit - Procurement of medicines for personal consumption of employees - as per Section 17 (5) (g) of CGST/TNGST ACT, input tax credit is not available for the medicine that the applicant is procuring for the consumption of its employees and pensioners and their dependents.</description>
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