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    <description>For a newly GST-registered job-worker with pre-appointment closing stock, TRAN-2 is the appropriate form to claim transitional input tax credit. Deemed credit provisions under TRAN-2 apply to legacy non-VAT tax components and are subject to system and departmental approval. Pre-GST inputs supported by VAT-paid invoices qualify for full transitional credit under TRAN-2, subject to the form&#039;s procedural requirements.</description>
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