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    <title>Transfer of input tax credit.</title>
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    <description>Where input tax credit is utilised for payment under the Integrated Goods and Services Tax regime and reflected in a valid return, the amount collected as State tax is reduced by an amount equal to that credit and the State Government must 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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      <title>Transfer of input tax credit.</title>
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      <description>Where input tax credit is utilised for payment under the Integrated Goods and Services Tax regime and reflected in a valid return, the amount collected as State tax is reduced by an amount equal to that credit and the State Government must 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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