Unavailed input tax credit on capital goods may be transferred to electronic credit ledger if admissible under both laws.

A registered taxable person (not opting under section 9) may claim in the electronic credit ledger the unavailed input tax credit on capital goods not carried forward in a return under the earlier law for the period ending before the appointed day, provided the credit was admissible under the earlier law and is also admissible under this Act; "unavailed input tax credit" equals the entitlement under the earlier law minus the credit already availed in that period.

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