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    <title>ITC under works contract</title>
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    <description>ITC for works contracts depends on whether goods or services are inputs used in supplying the output works contract service; capital goods and removable temporary works used across projects (such as cranes and scaffolding) qualify as inputs for ITC when they do not result in transfer of property to the contractee. Determination requires examination of contract terms and factual use, and persuasive advance rulings may inform but do not bind other persons.</description>
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      <description>ITC for works contracts depends on whether goods or services are inputs used in supplying the output works contract service; capital goods and removable temporary works used across projects (such as cranes and scaffolding) qualify as inputs for ITC when they do not result in transfer of property to the contractee. Determination requires examination of contract terms and factual use, and persuasive advance rulings may inform but do not bind other persons.</description>
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