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    <description>The operative mechanism requires IGST credit to be exhausted first against IGST liabilities; any remaining IGST credit may then be applied towards central tax or state/union territory tax in any order chosen by the taxpayer, and CGST or SGST credit may be utilised against tax liabilities only after the available IGST credit has been fully exhausted.</description>
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      <description>The operative mechanism requires IGST credit to be exhausted first against IGST liabilities; any remaining IGST credit may then be applied towards central tax or state/union territory tax in any order chosen by the taxpayer, and CGST or SGST credit may be utilised against tax liabilities only after the available IGST credit has been fully exhausted.</description>
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