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    <title>Transfer of input tax credit.</title>
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    <description>When input tax credit is utilised under this Act to pay Integrated Goods and Services Tax, as reflected in a valid return under section 39(1), the State tax collected is reduced by an equivalent amount and the State Government must transfer that equivalent from the State tax account to the integrated tax account in the prescribed manner and time.</description>
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      <description>When input tax credit is utilised under this Act to pay Integrated Goods and Services Tax, as reflected in a valid return under section 39(1), the State tax collected is reduced by an equivalent amount and the State Government must transfer that equivalent from the State tax account to the integrated tax account in the prescribed manner and time.</description>
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