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    <title>Regarding Restaurent Service Home Delievery</title>
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    <description>Applicability of GST and entitlement to input tax credit for home delivery and takeaway services is debated: one departmental line-citing a circular-treats such services as restaurant service with the restaurant tax treatment and no ITC, while an alternate advisory view indicates input tax credit may be eligible and the GST rate should follow the goods supplied.</description>
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