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Transfer of input tax credit

Section 9 - Draft-Bills-Reports - INPUT TAX CREDIT - Goods and Services Tax - Section 9 - 9. (1) On utilization of input .....

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mount collected as IGST shall stand reduced by an amount equal to the credit so utilized and the Central Government shal .....

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may be prescribed. (2) On utilization of input tax credit availed under this Act for payment of tax dues under the SGST .....

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