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Section 18 - Transfer of input tax credit.
18. On utilisation of credit of integrated tax availed under this Act for payment of,–– (a) central tax in accordance with the provisions of sub-section (5) of section 49 of the Central Goods and Services Tax Act, the amount collected as integrated tax shall stand reduced by an amount equal to the credit so utilised and the Central Government shall transfer an amount equal to t
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30 Apr