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    <title>ITC on Site clearance service inside the Factory</title>
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    <description>ITC on GST paid to contractors for rock breaking and land levelling is excluded where such goods or services are received for construction of immovable property (other than plant or machinery) and the expense is capitalized; if capitalised under applicable accounting treatment, credit is not available.</description>
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      <description>ITC on GST paid to contractors for rock breaking and land levelling is excluded where such goods or services are received for construction of immovable property (other than plant or machinery) and the expense is capitalized; if capitalised under applicable accounting treatment, credit is not available.</description>
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