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    <description>The ruling confirmed that Input Tax Credit (ITC) is available to the applicant on GST charged for hiring buses with seating capacity of more than thirteen persons post-01.02.2019. It was concluded that GST is not applicable on amounts recovered from employees for using the bus transportation facility. Additionally, ITC will be restricted to the extent of the cost borne by the applicant.</description>
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      <description>The ruling confirmed that Input Tax Credit (ITC) is available to the applicant on GST charged for hiring buses with seating capacity of more than thirteen persons post-01.02.2019. It was concluded that GST is not applicable on amounts recovered from employees for using the bus transportation facility. Additionally, ITC will be restricted to the extent of the cost borne by the applicant.</description>
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