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    <description>Transitional credit may be claimed for Service Tax paid under the Reverse Charge Mechanism where the services were provided before GST commencement, irrespective of payment made after transition, provided the credit is shown in the transitional return. The same rule applies to duties on materials paid before the cutoff but received after transition: credit is allowable subject to being disclosed in the transitional return.</description>
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      <description>Transitional credit may be claimed for Service Tax paid under the Reverse Charge Mechanism where the services were provided before GST commencement, irrespective of payment made after transition, provided the credit is shown in the transitional return. The same rule applies to duties on materials paid before the cutoff but received after transition: credit is allowable subject to being disclosed in the transitional return.</description>
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