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<h1>Input tax credit reversal rule excludes pre-appoinment reversals from admissible GST credit under transitional provisions.</h1> The provision states that input tax credit reversed prior to the appointed day shall not be admissible as credit under this Act, operating as a transitional rule that overrides contrary provisions and, in this text, applies only within the SGST context to exclude pre-appoinment reversals from post-transition credit entitlement.
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