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    <title>Utilisation of input tax credit.</title>
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    <description>Input tax credit on account of Union territory tax must be utilised towards payment of integrated tax or Union territory tax only after the input tax credit available on account of integrated tax has first been utilised. The provision creates a priority rule for utilisation of credit between integrated tax and Union territory tax and operates as a special override to the general utilisation framework.</description>
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      <description>Input tax credit on account of Union territory tax must be utilised towards payment of integrated tax or Union territory tax only after the input tax credit available on account of integrated tax has first been utilised. The provision creates a priority rule for utilisation of credit between integrated tax and Union territory tax and operates as a special override to the general utilisation framework.</description>
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