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    <title>Order of Utilisation of ITC</title>
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    <description>Input tax credit in the electronic credit ledger must be applied in a prescribed priority: integrated tax credit must be exhausted first for integrated tax payments and any remainder may be used for central or State/Union territory tax; central, State and Union territory tax credits are to be used first for their respective taxes and may only be applied to integrated tax subject to exhaustion of integrated tax credit and specified conditions. Cross-utilisation prohibitions prevent central credit for State/UT tax and vice versa, while rules permit the integrated tax credit to fund central and State/UT tax in any order after integrated credit is exhausted.</description>
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