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    <title>Eligibility of ITC</title>
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    <description>The supplier of goods listed as exempted in the notification is not entitled to claim Input Tax Credit on GST paid for inputs and input services used in supplying those goods. The notification does not bar the recipient of such goods from claiming GST credit for tax charged on the supply, so the recipient may be eligible to claim input tax credit subject to normal GST conditions.</description>
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