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No ITC allowed for vehicles unless they are covered by exceptions referred to in blocked credits

March 14, 2019[2019] 103 66 (AAR - ANDHRA PRADESH)

GST: Where assessee provides Mobile Laboratory Services to test quality of cotton and it purchased five vehicles to use as moble cotton labs, it is not entitled for claim of input tax credit readily available in GST Portal for vehicles purchased for purpose of business activity

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