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    <title>Input VAT Credit as per GVAT Act or Rules thereunder</title>
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    <description>The packing materials used in manufacture or packing of exported goods qualify for Input Tax Credit if the specific packing item is incorporated in the dealer&#039;s registration certificate prior to purchase; exports are treated as zero-rated and inputs/packing goods used for export attract entitlement to input tax credit or to exemption/refund under the Act and Rules.</description>
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      <description>The packing materials used in manufacture or packing of exported goods qualify for Input Tax Credit if the specific packing item is incorporated in the dealer&#039;s registration certificate prior to purchase; exports are treated as zero-rated and inputs/packing goods used for export attract entitlement to input tax credit or to exemption/refund under the Act and Rules.</description>
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      <law>VAT / Sales Tax</law>
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