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<h1>Input Tax Credit Usage Prioritized: Integrated Tax Credit Must Be Fully Utilized Before Other Credits Under Section 49A of CGST Act 2017.</h1> Section 49A of the Central Goods and Services Tax Act, 2017 mandates that input tax credit from central, state, or union territory taxes can only be used for payment of integrated, central, state, or union territory taxes after fully utilizing the input tax credit available from integrated tax. This provision was introduced through an amendment effective from February 1, 2019.