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    <title>Regarding the apportionment of Input Tax Credit (ITC) in cases of business reorganization under Section 18(3) of the SGST Act read with Rule 41(1) of the SGST Rules.</title>
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    <description>Input Tax Credit (ITC) apportionment in business reorganisation cases under Section 18(3) of the Chhattisgarh Goods and Services Tax Act, read with Rule 41(1) of the Chhattisgarh Goods and Services Tax Rules, is to follow a uniform framework. The framework prescribed in Circular No. 133/03/2020-GST applies with necessary modifications under the Chhattisgarh GST regime for determining the apportionment of ITC upon business reorganisation.</description>
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