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    <title>Transfer of input tax credit.</title>
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    <description>Where ITC availed under this Act is utilised for payment of IGST under sub section (5) of section 49 and shown in a valid return under section 39(1), the amount collected as State tax shall be reduced by an amount equal to such credit, and the State Government shall transfer an equal amount from the State tax account to the integrated tax account in the manner and within the time prescribed.</description>
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    <pubDate>Wed, 28 Jun 2017 12:25:46 +0530</pubDate>
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      <description>Where ITC availed under this Act is utilised for payment of IGST under sub section (5) of section 49 and shown in a valid return under section 39(1), the amount collected as State tax shall be reduced by an amount equal to such credit, and the State Government shall transfer an equal amount from the State tax account to the integrated tax account in the manner and within the time prescribed.</description>
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