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<h1>Government may prescribe order and manner to utilize input tax credit for payment of IGST, CGST, SGST, UTGST - section 49(5)(e),(f)</h1> Notwithstanding other provisions in the Chapter and subject to specified limits in section 49(5)(e) and (f), the Government, on the Council's recommendation, may prescribe the order and manner in which input tax credit attributable to integrated, central, State or Union territory tax is to be utilized for payment of such taxes.