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    <title>OBLIGATION OF A MANUFACTURER OR PRODUCER OF FINAL PRODUCTS AND A PROVIDER OF TAXABLE SERVICES</title>
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    <description>Rule 6 requires that where inputs or input services are used for both taxable/dutiable and exempted outputs, credit on inputs used for exempted outputs is disallowed unless the manufacturer or service provider maintains segregated accounts or follows prescribed composite options: pay a prescribed percentage of value of exempted outputs, follow the sub-rule 3A provisional monthly and annual reconciliation procedure, or adopt a hybrid approach combining limited segregation with payment under sub-rule 3A; elections apply to all exempted outputs for the financial year.</description>
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      <description>Rule 6 requires that where inputs or input services are used for both taxable/dutiable and exempted outputs, credit on inputs used for exempted outputs is disallowed unless the manufacturer or service provider maintains segregated accounts or follows prescribed composite options: pay a prescribed percentage of value of exempted outputs, follow the sub-rule 3A provisional monthly and annual reconciliation procedure, or adopt a hybrid approach combining limited segregation with payment under sub-rule 3A; elections apply to all exempted outputs for the financial year.</description>
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