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    <title>IGST on Imports</title>
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    <description>IGST on imports is governed by customs law and must be paid in money; balances in the Electronic Credit Ledger cannot be used to discharge IGST liability on imported goods.</description>
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      <description>IGST on imports is governed by customs law and must be paid in money; balances in the Electronic Credit Ledger cannot be used to discharge IGST liability on imported goods.</description>
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