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of <h1>Claimant Must Prove Eligibility for Input Tax Credit Under Section 155 of Gujarat GST Act 2017</h1> Under Section 155 of the Gujarat Goods and Services Tax Act, 2017, the responsibility to prove eligibility for input tax credit rests with the individual making the claim. This provision places the burden of proof on the claimant to demonstrate their entitlement under the Act.
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