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    <title>Eligibility of ITC in case of different POS</title>
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    <description>For services directly related to immovable property, the place of supply is the property location; where that location is in a different State the supply is inter-state and IGST is chargeable. IGST charged on such renting of immovable property is treated as input tax, and a registered recipient may claim input tax credit of that IGST provided the recipient fulfils the statutory conditions for claiming ITC.</description>
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