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    <description>The amendment excludes application of the notification to input tax credit accumulated on supplies of specified goods received on or after a stated cutoff, and provides that accumulated input tax credit unutilised after utilisation against tax up to the cutoff month, for inward supplies received up to that cutoff date, shall lapse.</description>
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      <description>The amendment excludes application of the notification to input tax credit accumulated on supplies of specified goods received on or after a stated cutoff, and provides that accumulated input tax credit unutilised after utilisation against tax up to the cutoff month, for inward supplies received up to that cutoff date, shall lapse.</description>
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