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of <h1>Input Tax Credit Reversal Pre-GST Not Claimable Under Section 162C of Model GST Law 2016</h1> Section 162C of the Model GST Law, 2016, addresses the treatment of branch transfers. It stipulates that any input tax credit reversed before the appointed day is not eligible for credit under this Act. This provision is specifically applicable within the SGST Law, indicating that past reversals of input tax credit cannot be claimed as credit under the new GST framework.
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