Input tax credit utilisation order governs priority application across integrated, central and Union territory tax liabilities. The provision prescribes the order of utilisation of input tax credit from the electronic credit ledger: credit attributable to integrated tax must first be applied to integrated tax, with any remainder usable for central tax and State or Union territory tax in that order; Union territory tax credit must be applied first to Union territory tax and any excess may be applied to integrated tax only where central tax credit is not available; Union territory tax credit cannot be used for central tax.