1[9A. Utilisation of input tax credit.--- Notwithstanding anything contained in section 9, the input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax or Union territory tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised towards such payment.]
Source footnotes
1. Ins. by Act 33 of 2018, s. 4, (w.e.f. 1-2-2019).India Code, Government of India. Text fetched 10 Oct 2026. Source metadata reports last modification: 2019-12-02. Check the linked official text and subsequent notifications when applying a provision.