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Section 9B: Order of utilisation of input tax credit.

The Union Territory Goods and Services Tax Act, 2017Central Act · Act 14 of 2017

[9B. Order of utilisation of input tax credit.--- Notwithstanding anything contained in this Chapter and subject to the provisions of clause (c) of section 9, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, Central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.]

Where this provision sits

ActThe Union Territory Goods and Services Tax Act, 2017
Section9B
Marginal noteOrder of utilisation of input tax credit.
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted, Act 33 of 2018. . Ins. by Act 33 of 2018, s. 4 (w.e.f. 1-2-2019).

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