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    <title>Assuming such a person wrongly enjoyed the credit, will the recovery be done in GST or earlier law</title>
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    <description>Recovery of wrongly enjoyed input tax credit is to be effected under the Goods and Services Tax framework; where input tax credit was wrongfully availed during transition, the GST statutory recovery process applies rather than earlier law, with the GST provisions identified as the governing mechanism for reclaiming such credit.</description>
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      <description>Recovery of wrongly enjoyed input tax credit is to be effected under the Goods and Services Tax framework; where input tax credit was wrongfully availed during transition, the GST statutory recovery process applies rather than earlier law, with the GST provisions identified as the governing mechanism for reclaiming such credit.</description>
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