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    <title>Transfer of input tax credit.</title>
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    <description>When input tax credit under the Act is utilised to pay Integrated GST and that utilisation is shown in a valid return, the State tax collected is reduced by an amount equal to the credit utilised 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 under the Act is utilised to pay Integrated GST and that utilisation is shown in a valid return, the State tax collected is reduced by an amount equal to the credit utilised 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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