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    <title>Using Input credit</title>
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    <description>SGST input tax credit may be applied to discharge IGST liability subject to the prescribed sequence for utilisation of input tax credit; SGST credit cannot be used to pay CGST liabilities and CGST credit cannot be used to pay SGST liabilities, and the statute and implementing rule governing payment and utilisation must be followed when allocating credits across tax heads.</description>
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      <description>SGST input tax credit may be applied to discharge IGST liability subject to the prescribed sequence for utilisation of input tax credit; SGST credit cannot be used to pay CGST liabilities and CGST credit cannot be used to pay SGST liabilities, and the statute and implementing rule governing payment and utilisation must be followed when allocating credits across tax heads.</description>
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