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Section Section 9

, the input tax credit o account of Union territory tax shall be utilised toward

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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: 9B. Order of utilisation of input tax credit: Notwithstanding anything contained in this Chapter and subject to the provisions of clause (c) of