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<h1>Section 49 amended to reference Section 43A and add provisos on order of input tax credit utilization</h1> Section 49 is amended to substitute a reference to section 43A in subsection (2) and to add provisos in subsection (5) clauses (c) and (d) specifying the order of utilization of input tax credit: input tax credit attributable to State tax or Union territory tax may be applied toward payment of integrated tax only when the balance of input tax credit attributable to central tax is not available for that purpose.