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    <title>Burden of Proof.</title>
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    <description>Burden of proof for entitlement to input tax credit is placed on the claimant: any person asserting eligibility under the Arunachal Pradesh Goods and Services Tax Act, 2017 must prove the facts and documentation necessary to establish that entitlement and demonstrate compliance with statutory conditions for claiming credit.</description>
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      <description>Burden of proof for entitlement to input tax credit is placed on the claimant: any person asserting eligibility under the Arunachal Pradesh Goods and Services Tax Act, 2017 must prove the facts and documentation necessary to establish that entitlement and demonstrate compliance with statutory conditions for claiming credit.</description>
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