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If input tax credit is allowed only in respect of goods or services or both for effecting taxable supplies, would it not lead to loss of input tax credit on exempt supplies when exported?

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..... 21 - GST - Input Tax Credit - FAQ on GST (2nd Edition) dated 31.3.2017 - Act-Rules - Q 21. If input tax credit is allowed only in respect of goods or services or both for effecting taxable suppli .....

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