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of <h1>Section 49B Empowers Government to Set Input Tax Credit Use Order for Various Taxes Under GST Act 2017.</h1> Section 49B of the Central Goods and Services Tax Act, 2017, allows the government, following the Council's recommendations, to prescribe the order and manner for utilizing input tax credit for integrated, central, state, or union territory taxes. This provision, introduced by the Central Goods and Services Tax (Amendment) Act, 2018, effective from February 1, 2019, overrides other provisions in the chapter, except for specific clauses in sub-section (5) of section 49.
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