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