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<h1>Government Can Set Method for Using Input Tax Credit Under Section 9B of UTGST Act, 2017</h1> Section 9B of the Union Territory Goods and Services Tax Act, 2017, allows the government, based on the Council's recommendations, to determine the order and method for utilizing input tax credit. This provision applies to credits from integrated tax, central tax, state tax, or union territory tax for the payment of any such tax. This section was added through an amendment effective from February 1, 2019.