Input Tax Credit on account of | Output liability on account of Integrated Tax | Output liability on account of Central Tax | Output liability on account of State Tax/ Union Territory Tax |
Integrated Tax | (I) | (II)- In any order and in any proportion | |
(III) Input Tax Credit on account of Integrated Tax to be completely exhausted mandatorily | |||
Central Tax | (V) | (VI) | Not Permitted |
State Tax/ Union Territory Tax | (VII) | Not Permitted | (VI) |
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