Refund on ITC for trading of E Rikshaw

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Sir/Madam, We purchased the parts of E rikshaw i.e. Battery, Tyre Tube, and others parts. After assembling the all parts we sale the R rickshaw. Pls tell me can I am avail the refund under ITC category.
Replies (2)
Since you are into further supply, ITC can be availed

You can claim the Input tax credit (ITC) while filing your GSTR-3B

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