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    <title>Transfer of input tax credit.</title>
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    <description>When input tax credit is utilised for payment of tax under the Integrated Goods and Services Tax framework and reflected in a valid return, the State tax amount is reduced by the credit used and the State Government must transfer an equal amount 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 for payment of tax under the Integrated Goods and Services Tax framework and reflected in a valid return, the State tax amount is reduced by the credit used and the State Government must transfer an equal amount from the State tax account to the integrated tax account in the prescribed manner and time.</description>
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