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    <title>ITC on Goods or Services or Both Used For Personal Consumption</title>
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    <description>Input tax credit under GST is denied where supplies are consumed for private use: the statute disallows input tax credit in respect of goods or services or both that are used for personal consumption, creating a specific exclusion from the general entitlement to credit and treating such consumption as a blocked category.</description>
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      <description>Input tax credit under GST is denied where supplies are consumed for private use: the statute disallows input tax credit in respect of goods or services or both that are used for personal consumption, creating a specific exclusion from the general entitlement to credit and treating such consumption as a blocked category.</description>
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