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    <title>Setting off of CVD and SAD under GST Regime</title>
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    <description>Practitioners advised that CVD and SAD attributable to pre-GST imports should be claimed as transitional credit via the transitional form TRN-1 for credits pending on GST commencement, subject to the stated filing deadline; alternatively, respondents suggested pursuing a GST refund remedy where transitional credit is not available.</description>
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      <description>Practitioners advised that CVD and SAD attributable to pre-GST imports should be claimed as transitional credit via the transitional form TRN-1 for credits pending on GST commencement, subject to the stated filing deadline; alternatively, respondents suggested pursuing a GST refund remedy where transitional credit is not available.</description>
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