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The Central Goods and Services Tax Act, 2017

Section 42. Omitted.

42. [Matching, reversal and reclaim of input tax credit].---Omitted by the Finance Act, 2022 (6 of 2022), s. 107 (w.e.f. 1-10-2022).

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

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