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    <title>Employer Cannot Claim ITC on GST for Employee Health Insurance per Section 17(5)(b) Requirements Not Met.</title>
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      <description>Input tax credit - GST charged by the Medical/ Health Insurance Company in respect of insurance done for employees - requirement prescribed under Section 17(5)(b) stands satisfied or not - the applicant cannot claim ITC of GST charged by the Medical/Health insurance company in respect of insurance done for employees - AAR</description>
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