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    <description>Recent State AARs addressed classification and transitional credit: frozen whole-animal carcasses in unit packaging were treated under scheduled tariff entries; skin-care products qualify as medicament only if manufactured and used primarily for treatment of specific skin diseases; and Krishi Kalyan Cess balances were held not to constitute admissible input tax credit under GST as cess is excluded and prior rules confined KKC credit to KKC liabilities.</description>
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