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Answer to FAQ
FAQ: A dealer is making local, interstate and export sale in a month for which he purchased inputs commonly. What will be his eligibility for set off/ refund of input tax credits?

ANs: Where a dealer is having local, interstate and export sales in a month, the input tax paid or special rebate attributable to each type of transaction will be calculated on the basis of the ratio of the turnover under each category and input tax credit, special rebate or refund will be claimed accordingly.




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