Query on Input Tax Credit on Motor Car Repairing & insurance

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[ ]( # ) [ ]( # )   [ ]( http://r.sigma-institute.website/mk/cl/f/CbZEiKr7Tvv9YuGr-U8EtHhrbbyWRQBzfGnrQRvoB-TqYT5Lgr1Xjwyo8SRDF1ZlKAn4IxYE-1QeEOgoEifxD9Jbxkj4wd0r772g31l_IrjrLI6-Lf2j1FAWHlLCLjAt5wSXqRvs3Q3R4VBBqGBj_QvH8hHkMDRAFNDyXQTFRkHc_hqHj0ftr-WSems9YM0KHj1sX8itkiObvjMShht-Ooxpnr5O4M55jq_tKrpdyWbRwsV8aoL6nzEvq_HJayqR8CYeUOC_fAWTskPPhOGJpJomJ2CotdkfW86sg03Yi_2HKkwxfCNIvPYf8KyDoGjCaxknHhXYTY45RkQo2mmCpH8yHGf99IeZwB0KLXAW8uaKcP5ZxQ )   [ ]( # ) COMPUTER FOR ONLINE CLASSES [ ]( # ) [ ]( http://r.sigma-institute.website/mk/cl/f/C_q22rhSWWH-qiNi9B-oc19jTwc6A_ylL7BY3nPv-S-qxgJojuIrI3bpCvPhSNhQtnRaQjqyaifFUgprwpOHcpquGp0EF3tCmiuGqdRlZbVmr_oIWL0bBgwu-HEi3maOeidLqXKUusVS9YT3aptXg570AXE-wQRab_vd7m0qcxO5k3K4psTXQHymgpIh7QqKsogu8MeCvK_MYc0EmT8raFKE3pOQWTZw2Bap84V729WjCptGOiOQBBEyLgeQk_jvR6kPjJv5drObe8RuWZeyfDV1kY94x4i3TeBQDVg_3dYb1wLc1Ckl8BcdRMcdBniSUSfkt2_hxpP82FyaPdXqcScVqkSB1rtyG4RZnd3THcM9Aq4uRQ ) [ ]( # )   For online classes we are providing a complete set of computer with UPS in following specifications: Monitor 15"; Camera & headphone CPU: 160 GB HDD, 2 GB RAM, Core 2 duo Keyboard, mouse UPS ( Electronic voltage stabilizer ) This complete set we offer pan India for Rs. 21000/- ( All inclusive ) One extra 160 GB Hard disk will be supplied free of cost within 5 years, if present becomes in sufficient. All carry "M.I.'s" 1 year warranty.       [ ]( # ) [ ]( http://r.sigma-institute.website/mk/cl/f/nNyd2yQnXe56pldfTe_r0ZUOJw0lwZnWRfBRKWsJ7Mxe9OoblEQzr37a5xI3Z2xwV73n8ELEadCEYF1FoxasTVl3G5_pg20BoHZN_T0igHeRk6BTWf8Og0UhyMnYu_4mLvI6qoBlDjN12Rrv8yH-qFcG3lgWY1BSJCbLMyih-uWGajcnSMjGdmwyUfsCib-rjks59tQiLhjrC15WTfJsY6VBY92SWt8zEVVKqZR0IuEHtlolH1AoBcM80aFFwbEmxLm4b2offtAlcKWKiD_OwLqDJUJD3m1OGcZ7Kna4lXH849_5weXWqbPDXnceBckel_UJ1fz5-uQho4EciS8ObckREz1TLeKd8lWo3Qu8-7JnW3tizw ) We understand the hardships...   Hardships of the parents, hardships of teachers, hardships of every such individual who is now compelled to work from home; be it student or the the professional now computer set is must. we decided to help all such people by providing the complete set including UPS to save your machine for longer life. In comparison to laptops desktop is robust & long  lasting and also cheap & best ! For getting this deal, please click the button below:   [ Button ]( http://r.sigma-institute.website/mk/cl/f/m2Y-BHJ7IjEXDCkEcpH__fhuVE-_ZQ7hI72S1icot-duvzAjmK7esh3hvTfhLuHgpukFkjYdC_7qKdZZCLJVYooYqTMjJ3R9GS6UwzPfivfx6d26HlAHHm003IS0697AlGjY7nhkDTFlGlm2of8rbcR27mJ7U8ocPF_5Ubu2J_C-3DP_SSXEdU5EB2MEGjycxdnWGlysETJhTMw65Ycc1AIRlDZUV6TNF7wCOHYi4I6iNI7dCeDIl6a1Lp8hOtYKCyDvpfjGVvP6ebpipKTPSSF_vz76_iehF2W2Fr4Iwp5xfcB31IP7dpb2xQjPOTh6wqVDwlP7QBTFBrx_Byq7G4m1Wu18gVFWAXT8U70EXiQljRR2UA ) [ ]( # ) [ ]( # )   SIGMA INSTITUTE Delhi Cell: 9899075161 [ ]( http://r.sigma-institute.website/mk/cl/f/LWmSLZvmRsLgrCJbHytBI_kyPV3iBGIhUFfkYOhEWWfsr4MPxzFgP4o-jFFnJFWgvXiLXs6WyWBVUPV6eskB3hxBxch566i0Ku3WjUy1riM1GuoXu9FaybTuwMaYtuII-qId7pUtk06eJAj-Tek1bHxjjdJ8IDdtkzkoQ_sWVzajoMwiA5lDY1XEO0oUiUCqbciQICxPeAexXphGAAliVYYZ1IxHWN814Shzk2_AdJZZm_tdTaeyR6OVpSSn-PntXiy2h43LpCpp9qD3eNI1ck9Z0UDXXPMEDe2iTfu0_JUdIKbwvBO6jhnq5ec224gKREA8Tqb9PbiDzGKIENhgKyml_iT--Q ) [ ]( http://r.sigma-institute.website/mk/cl/f/TzlZ3oI8cRZoXX7NmNxnePF1JTqnpzem17tzy7OuwerfYX4kHV7TkdVmsNk89rnCu_mFpAEczqDjpzcL2hVDnJRbc5HbxjAGHlmESiWUIdVUlJL2jnDcrzqMTSd_-WI3FYC9ICXXW6XyfCwy4zGIPrqOo1yKpD1knqq6iBJOPoHQjeQYKkVBUGGSn3F9IDUaUGrPgtpS2wR4YxayTEtyeU_NsFizFqf3B_l1_y8TJ-cUV5NiZP1NGRVp2B2_iCm7cyYVvRFkiH5idbOKeZDpYjsOMLxrK6SuZQcpp9YSDB1Bd-IyWR0RfsOjneIu0lXamqIgJV7mtS5_ys93HaAyNwToYA ) [ ]( http://r.sigma-institute.website/mk/cl/f/PvZh9cOedCq2r9msJJ3ZhNwUysMjxsORjLDw37zHt69QWgJrUGPJGJL46YaMjhykNZWU8GS5o0CLnRfSjMuZwOIJgTbFFYe6U5NpprRX23vdMmmYdBKp29xf9kZSG6PNoKRiBf532U6qJwuXAEM_fWv3A6XAQ-i3DQsRQE38uGSQfoapzL-sDRDZ8kM03wLQg5x7W8A49N3IPEuxZDPTHN6dVpI1sJgCWMWg7kENUkB_jPAKkO49sbzsv5_YqIUHqY9bro759e2DCv7mV0tfVyS73m9t6474K_LTVtw97MYt8esbgUPHnPEaV4ELwhkfmRCTW3sAQc_w-yjiAZKee-o ) [ ]( http://r.sigma-institute.website/mk/cl/f/LFsbVmN7rItBMA9TY_ASuT_b_YsE1WIMm6byjPsOflT7g9yKmF0dD9sVKNkdRr33ohZOYpnLlOwLB4F2zrPtUkLQq8HLKTZcgPURtYRYi5V0D1X-veQGL6AsRTCPvH_8poZPGVt1htQy6oHJl3Q4_RB68CO3StyEsNuqRSRIeC9o0stfVoXo2nb-qxd9NlBiABzTkez7I2oZ9XFNFC5eMzD3ihPlUNBj6OR0vqPSjrcWHNHtKdGYjEJLyQrqVNq4weemrIfZHrDzJaM7sNN1s5FtEQSEaHdmLS-9_zhGluJH74Gp94PBVH0466K-1oG7OV7JgtbnZYI_NCjBp8g68H9SDUWRybrPkB4UIkI ) [ ]( http://r.sigma-institute.website/mk/cl/f/g8gUit6sBF3RN41dizKIc7ccRKVsrYWyzPnjKsEj0zuLeHG77FoxH0JIdyCd58koogmKMUgryRk0RZK9baZgeINLs661u39YClOGfJoVwndwfXwJJhrMdUxQ0ivWFZC4D3yTqCtp9hcoFC1WRGSNbKQ7ce4e7iD2FZ69T0TLVgaoXKojKav1ObBbEpRNdQXyx1JZA6mx7nA5h4lHFpowIrP8CTwAokqWiNuB9lN-ynwEBCn6RsFDIl54EeWK2gw0hvxOjbUJ8oHjtndvloPSRx_z5qDGD6vZ5sWIPIIwaYmX1si0SrerAfhmgkLLHevlMiFG5f6rGFoS0VutVUaKZl17atXfTg ) [ ]( http://r.sigma-institute.website/mk/cl/f/cf8qcyFC76PSm42rVPhKi6yWPJ05h2KwoRNAj1yufAI-KtiEn46LMQePh-1MbWyrN1mSbHN6wYqlMbBIdiy8im31zfmuupwgX2bRlYxL8yxCB4YTnTwPmLNTHPLMhTTo15xRbrOssoH2Fy8M8I4bzOpoebvgpy1AQptYPLxIS7XMOPBMm59-hL2gIN3WbM12WMo5_aiu_xgXuCpvFPgdndDqlCjEG6m5VxwSG41-tGRNsWt7mmTVD4kSTdqTLqnv6_JkufOjenL88EqrD8io-FYrxve0zSpFrEq6qKElPUw-TqgQqWUk-5XVUw46X0EbGdLeuSBOj7-_xNbDhhwFbcEV5FFqmIoTBhO_zG9SbcAsYXQ_MKZ7lyb70XBE3NMW9gm3H0p7I7czIBMviBg ) [ ]( http://r.sigma-institute.website/mk/cl/f/ROfMRY9exsg4yDsHzofSjdVmDuGsdqApIS3_yruDSYXPiqhrIxmC3VgM8co9vYB7bA61xvpmrw9odlUxnAbP4U0oTYSV95r7jDZ-WoWZGc_y__kg6xC7noBkN9UEue7A_sX3skYieTwfGpY11JhWPtsxPc4WfPcFAMVtlDt3sxIETIMYhR7dUXSy-LyLL_i48AX3kihRfOfXBJe8QrahBSEbk46INvrZUUCDsex0VtjpU4Eg7P-xG9tX5x---q2aSo97_4i9oSIOod1aLLgEPpjXoalUfMGF6CG25ezgXU_hSL69wKzXsC-dRMidWwe9L8jQdEgUr54_gl-Bd067VOOmPe04xR2YSeti6gpv ) [ ]( http://r.sigma-institute.website/mk/cl/f/eZx8d-U5pKv68jQ_cnxBz8Mv3rC7pCX6GYn-I6GTP2L3WRyu1qpvTGfH_2jB_o8_9HuoWxJ6H4b2s7en99belXcfD4_zpFfc1Hdp5J3rAyMMurBTKtVGvWAUjo3f-84OH09GhJ4Y_36wUm90Y-ZBonbjfWF5oejVUUj9x8LBxpzRG8zCA3A-PWFeuzjaGgR-1bhZJjyZUGY-KBkS49JTzoGvTNfNa09hFwdzZny_FmSKn70eS3gILr1gpp-xlgEd1GmsJpwrpqUOT6K2cXwvTHMs39CUOFdVirTHum7ajer_Xn8hMfPaSWSFTYge0zjhmTu7-L9iqOT-cDlRt0hAUqqYpdiupyPjEaeo )   [ ]( # )   You received this email because you are registered with Sigma Institute   [ Unsubscribe here ]( http://r.sigma-institute.website/mk/un/ngNdEhvMhVJIkf5fBYL-G0LkyjJXdbHLYOjcZqs4fwgLR8Xa_I6cX0fMFQGpQPOWTVw3Ap8czq4jTnJGR4hc-ak4ANLnYTjLat53e8T5Judo7XDlHHneAE6QMoqpTHQxL35WLpDETt0tUw03JnIH-lC1o_w4e869ws9RqH76kEl6j5OvR6JdAL5rh4I069tHVKYnY6h3iCSLIM6UtsWotICHFwU )   [ ]( # )   © 2020 Sigma Institute   more  

No I.T.C. can be claimed by virtue of S.17(5)(a) of the G.S.T. Act with exceptions. It is also restricted unless it is in course or furtherance of business. more  

Yes, ITC can be availed if GST is paid by service provided... and same is paid by them in due dates.. Repairs or any kind of service for Motor car repairs, servicing in company account for Business purpose is eligible.. more  

Services in the nature of repairs, insurance etc. for motor vehicles are not hit by the blocked credit provisions of GST law and accordingly ITC for the same is available if these services are used in the course or furtherance of business. more