No ITC for maintenance of gardens, playgrounds, employee facilities, and estate areas outside factory premises.

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Full Text of the Document

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....Input Tax Credit (ITC) - Maintenance and upkeep activities relating to gardens, parks, playground, factory school for children of employees, hall for recreational activities, residential quarter buildings of employees, roads, footpaths, street lightings and other parts of estate area that are located outside the factory premises but within the factory estate - Credit not available.....