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    <title>Clarification in respect of utilization of input tax credit under GST.</title>
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    <description>Integrated tax credit must be fully exhausted before central or state input credits can be used; integrated credit may be applied toward central and state output liabilities in any order and proportion provided the integrated credit is completely consumed first. The rule permits flexible apportionment of integrated credit across output liabilities and the circular exemplifies allocation options, noting temporary continuation of existing portal functionality until system changes are implemented.</description>
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      <title>Clarification in respect of utilization of input tax credit under GST.</title>
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