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of <h1>Cross Utilization of Credits Allowed for CGST and SGST, Limited Between CGST and SGST Except Under IGST Model</h1> Cross utilization of credits between goods and services is permitted under the GST regime for Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST). However, cross utilization between CGST and SGST is generally not allowed, except in inter-State supply scenarios under the Integrated Goods and Services Tax (IGST) model.
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