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    <title>Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement</title>
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    <description>Input tax credit entitlement of insurance companies for motor-vehicle repair expenses under reimbursement-based insurance claim settlements is addressed through State tax instructions. Field officers are directed to follow the referenced central guidelines to ensure uniform implementation of GST law. The substantive guidelines are stated to be annexed but are not reproduced in the supplied text.</description>
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      <description>Input tax credit entitlement of insurance companies for motor-vehicle repair expenses under reimbursement-based insurance claim settlements is addressed through State tax instructions. Field officers are directed to follow the referenced central guidelines to ensure uniform implementation of GST law. The substantive guidelines are stated to be annexed but are not reproduced in the supplied text.</description>
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