Section Section 9A
Utilisation of input tax credit: ~~Notwithstanding anything contained in section
9A. Utilisation of input tax credit: ~~Notwithstanding anything contained in section 9, the input tax credit o account of Union territory tax shall be utilised towards payment of integrated tax or Union territory tax, as the case may be, only after the input tax credit available 0 account of integrated tax has first been utilised towards such payment:
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