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The Tripura High Court has held that in providing taxable work contract services for the said construction of a hotel building, the assessee is entitled to take an input tax credit on the goods and.

Justice aparesh kumar singhJustice arindam lodhHotel polo pvtTripura high courtUnion of india orsActing chief justice aparesh kumar singhHotel poloInput tax creditIncome taxGst itcWork contractHotel building