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    <title>Can IGST liability be set off against ITC of CGST and SGST?</title>
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    <description>Input tax credit on account of integrated tax (IGST) must first be utilised towards payment of integrated tax; any remaining IGST credit may then be utilised towards payment of central tax (CGST) and State tax (SGST) in any order. Input tax credit on account of central or State tax can be utilised towards IGST, central tax or State tax only after the IGST credit has been fully utilised.</description>
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      <description>Input tax credit on account of integrated tax (IGST) must first be utilised towards payment of integrated tax; any remaining IGST credit may then be utilised towards payment of central tax (CGST) and State tax (SGST) in any order. Input tax credit on account of central or State tax can be utilised towards IGST, central tax or State tax only after the IGST credit has been fully utilised.</description>
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