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    <title>17(5)(g) Disallowance</title>
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    <description>GST ITC under Section 17(5) treats hotel accommodation for an employee on business travel as eligible ITC, while employee food expenses are generally ineligible under Section 17(5)(b) unless mandated by law. Rent of residential dwelling paid for employees is legally uncertain and controversial. Any refund claim requires that the credit be eligible as ITC first.</description>
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      <description>GST ITC under Section 17(5) treats hotel accommodation for an employee on business travel as eligible ITC, while employee food expenses are generally ineligible under Section 17(5)(b) unless mandated by law. Rent of residential dwelling paid for employees is legally uncertain and controversial. Any refund claim requires that the credit be eligible as ITC first.</description>
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