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    <title>ITC on painting contract</title>
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    <description>Respondents agree that a Maharashtra recipient can claim Input Tax Credit of IGST paid on goods procured and delivered directly to a Gujarat site when the supplier has charged IGST in a bill-to-ship-to arrangement; eligibility remains subject to standard ITC conditions. The correct tax charged (IGST versus CGST+SGST) depends on the place of supply determination and must be verified against the applicable place-of-supply rules.</description>
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      <description>Respondents agree that a Maharashtra recipient can claim Input Tax Credit of IGST paid on goods procured and delivered directly to a Gujarat site when the supplier has charged IGST in a bill-to-ship-to arrangement; eligibility remains subject to standard ITC conditions. The correct tax charged (IGST versus CGST+SGST) depends on the place of supply determination and must be verified against the applicable place-of-supply rules.</description>
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