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    <title>Clarification in respect of utilization of input tax credit under GST</title>
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    <description>Input tax credit of integrated tax must be completely exhausted before central tax or state/union territory tax credits can be utilized; the amended provision allows integrated tax credit to be applied toward integrated, central and state/UT liabilities in any order or proportion subject to mandatory exhaustion of integrated tax credit, and the rules provide illustrative allocation methods while allowing existing portal functionality to remain in use until updated.</description>
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      <title>Clarification in respect of utilization of input tax credit under GST</title>
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      <description>Input tax credit of integrated tax must be completely exhausted before central tax or state/union territory tax credits can be utilized; the amended provision allows integrated tax credit to be applied toward integrated, central and state/UT liabilities in any order or proportion subject to mandatory exhaustion of integrated tax credit, and the rules provide illustrative allocation methods while allowing existing portal functionality to remain in use until updated.</description>
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