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    <title>Assessee is entitled to claim ITC on vehicle modified and supplied as an ambulance</title>
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    <description>Input tax credit is available on purchase of a passenger vehicle that is modified and supplied as an ambulance because the acquisition is for further supply, and therefore not blocked under the apportionment/blocked credits rule for motor vehicles; the vehicle falls under the tariff heading for motor vehicles principally designed for transport of persons and the converted ambulances attract the standard GST rate applicable to that heading.</description>
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      <description>Input tax credit is available on purchase of a passenger vehicle that is modified and supplied as an ambulance because the acquisition is for further supply, and therefore not blocked under the apportionment/blocked credits rule for motor vehicles; the vehicle falls under the tariff heading for motor vehicles principally designed for transport of persons and the converted ambulances attract the standard GST rate applicable to that heading.</description>
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