Section 5: In the said rules, after rule 88, the following rule shall be inserted, namely

Arunachal Pradesh Goods and Services Tax (Second Amendment) Rules 2019State Rules of Arunachal Pradesh · 2017

"Rule 88A. Order of utilization of input tax credit.- Input tax credit on account of integrated tax shall first be utilised towards payment of integrated tax, and the amount remaining, if any, may be utilised towards the payment of central tax and State tax or Union territory tax, as the case may be, in any order:

Provided that the input tax credit on account of central tax, State tax or Union territory tax shall be utilised towards payment of integrated tax, central tax, State 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 fully.".

Where this provision sits

Act	Arunachal Pradesh Goods and Services Tax (Second Amendment) Rules 2019
Section	5
Marginal note	In the said rules, after rule 88, the following rule shall be inserted, namely
Jurisdiction	State of Arunachal Pradesh
Status	In force as published by the source

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