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Insertion of new sections 9A and 9B- Utilisation of input tax credit-Order of utilisation of input tax credit.

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.... Goods and Services Tax (Amendment) Act, 2018<br>Insertion of new sections 9A and 9B. 4. After section 9 of the principal Act, the following sections shall be inserted, namely:- Utilisation of input....

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....ding anything contained in this Chapter and subject to the provisions of clause (c) of section 9, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisati....