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    <title>itc of commercial vechile on delivery of goods</title>
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    <description>ITC is available for a vehicle whose end use is the transportation of goods; the passenger-transport exclusion does not apply. The vehicle should be capitalised in the books and used in the course of taxable supplies. There is no requirement to invoice freight separately for eligibility to claim the credit.</description>
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      <description>ITC is available for a vehicle whose end use is the transportation of goods; the passenger-transport exclusion does not apply. The vehicle should be capitalised in the books and used in the course of taxable supplies. There is no requirement to invoice freight separately for eligibility to claim the credit.</description>
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