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of <h1>Input Tax Credits Reversed Before GST Implementation Not Eligible for Reclaim Under Section 194 of Model GST Law</h1> Section 194 of the Model GST Law addresses the treatment of branch transfers. It states that any input tax credit reversed before the appointed day is not eligible for credit under the current Act. This provision applies specifically to the State Goods and Services Tax (SGST) Law, indicating that any reversed input tax credits prior to the implementation of the Act cannot be reclaimed or utilized under the new GST framework.
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