Input tax credit priority: IGST credit must be exhausted before using CGST/SGST credits, with utilisation order prescribed. Sections 49A and 49B require exhaustion of ITC attributable to integrated tax before using central, State or Union territory tax credits for payments, and empower the Government, on Council recommendation and subject to specified limits, to prescribe the order and manner of utilisation of ITC across integrated, central, State and Union territory taxes.