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    <title>Credit on Opening stock</title>
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    <description>Input Tax Credit on Central Sales Tax charged on inter state purchases cannot be claimed under GST for opening stock; forum respondents uniformly state that CST paid on opening inventory is not allowable as GST credit and that credits not permitted under the prior law are unlikely to be available under GST, raising related concerns about reconciling prior VAT with GST input tax liabilities.</description>
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      <title>Credit on Opening stock</title>
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      <description>Input Tax Credit on Central Sales Tax charged on inter state purchases cannot be claimed under GST for opening stock; forum respondents uniformly state that CST paid on opening inventory is not allowable as GST credit and that credits not permitted under the prior law are unlikely to be available under GST, raising related concerns about reconciling prior VAT with GST input tax liabilities.</description>
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