Input tax credit priority: UT tax credit applies to integrated tax only after central tax credit is exhausted.

The proviso to section 9(b) mandates that input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax, establishing a priority rule requiring exhaustion of central tax credit before permitting use of Union territory tax credit for integrated tax.

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