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    <title>Utilisation of input tax credit subject to certain conditions</title>
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    <description>Input tax credit on account of central tax, State tax or Union territory tax can be utilised towards payment of integrated tax, central tax, State tax or Union territory tax only after the input tax credit on account of integrated tax has first been fully utilised. The provision overrides section 49 and prescribes a mandatory order of utilisation for input tax credit under the GST framework.</description>
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      <description>Input tax credit on account of central tax, State tax or Union territory tax can be utilised towards payment of integrated tax, central tax, State tax or Union territory tax only after the input tax credit on account of integrated tax has first been fully utilised. The provision overrides section 49 and prescribes a mandatory order of utilisation for input tax credit under the GST framework.</description>
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