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GST - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Input tax credit - Establishing, maintaining and furnishing ...

Case Laws     GST

October 13, 2018

Input tax credit - Establishing, maintaining and furnishing guest houses including landscaping by way of gardening or otherwise is neither a perquisite nor a statutory obligation. It is purely for providing accommodation service to guests including employees on tour - Credit of such input services are as such blocked, not allowed.

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