https://www.taxtmi.com/acts?id=32540 The proviso to section 9(b) mandates that input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax, establishing a priority rule requiring exhaustion of central tax credit before permitting use of Union territory tax credit for integrated tax. en-us Fri, 31 Aug 2018 11:41:31 +0530 Fri, 31 Aug 2018 11:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32540 The proviso to section 9(b) mandates that input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax, establishing a priority rule requiring exhaustion of central tax credit before permitting use of Union territory tax credit for integrated tax. Act-Rules F. Acts / Amendment Acts Fri, 31 Aug 2018 11:41:31 +0530 https://www.taxtmi.com/acts?id=32540