Input tax credit utilisation order may be prescribed for integrated, central, State and Union territory taxes under GST.

The Government may, on the recommendations of the Council and subject to clause (c) of section 9, prescribe the order and manner in which input tax credit relating to integrated tax, central tax, State tax or Union territory tax is to be utilised towards payment of such taxes. The provision operates notwithstanding the other provisions of the Chapter and creates a delegated power to regulate the sequence and method of credit utilisation for payment purposes under the goods and services tax framework.

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