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      Question

      Under GST, input tax credit cannot be claimed for:

      A Inputs used for taxable supplies Correct Answer Incorrect Answer
      B Motor vehicles for transport of persons (personal) Correct Answer Incorrect Answer
      C Goods for further supply as output Correct Answer Incorrect Answer
      D Capital goods used in business Correct Answer Incorrect Answer
      E Inputs for making zero-rated supplies Correct Answer Incorrect Answer

      Solution

      Certain items like motor vehicles for personal transport are blocked credits unless used for specific business activities.

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