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    <title>No Input Tax Credit for Pre-GST Purchases u/s 140(6) of CGST and GGST Acts 2017.</title>
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    <description>Supply of services - Works Contract - credit of material bought in pre-GST era - post-implementation situation - The applicant is not entitled under Section 140(6) of the CGST Act, 2017 and the GGST Act, 2017 to avail input tax credit.</description>
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      <description>Supply of services - Works Contract - credit of material bought in pre-GST era - post-implementation situation - The applicant is not entitled under Section 140(6) of the CGST Act, 2017 and the GGST Act, 2017 to avail input tax credit.</description>
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