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    <description>ITC need not be matched one to one to outward supplies and may be utilised where it is being used or intended to be used in the course or furtherance of his business. Claimant must comply with statutory eligibility, reversal and apportionment conditions for ITC. Amounts in the electronic credit ledger may be used to pay output tax subject to prescribed manner, conditions and timing and any specific procedural conditions for ledger utilisation.</description>
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