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<h1>Input Tax Credit Under Section 9A: Use for Integrated or Union Territory Tax After Integrated Tax Credit is Utilized</h1> Section 9A of the Union Territory Goods and Services Tax Act, 2017, addresses the utilization of input tax credit. It mandates that the input tax credit related to Union territory tax can only be used for paying integrated tax or Union territory tax after the input tax credit for integrated tax has been fully utilized. This provision was introduced through the Union Territory Goods and Services Tax (Amendment) Act, 2018, effective from February 1, 2019.