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    <title>2019 (1) TMI 1492 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL</title>
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    <description>The Authority ruled that the Applicant cannot claim Input Tax Credit (ITC) for CGST and SGST of other states, adjust ITC of one state&#039;s CGST for payment of another state&#039;s CGST, or adjust the ITC of Tamil Nadu GST for payment of IGST without being registered in Tamil Nadu. The ruling is valid unless declared void under the provisions of the GST Act.</description>
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      <description>The Authority ruled that the Applicant cannot claim Input Tax Credit (ITC) for CGST and SGST of other states, adjust ITC of one state&#039;s CGST for payment of another state&#039;s CGST, or adjust the ITC of Tamil Nadu GST for payment of IGST without being registered in Tamil Nadu. The ruling is valid unless declared void under the provisions of the GST Act.</description>
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