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of <h1>Claimants Must Prove Eligibility for Input Tax Credit Under Section 155 of Andhra Pradesh GST Act, 2017.</h1> Under Section 155 of the Andhra Pradesh Goods and Services Tax Act, 2017, any individual asserting eligibility for input tax credit bears the responsibility of proving their claim. This provision places the burden of proof on the claimant to demonstrate their entitlement under the Act.
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