Section Section 9
, the Government may, on the recommendations of the Council, prescribe the order
section 9, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit o account of integrated tax, Central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax 10. Transfer of input tax credit: On utilisation of input tax credit of Union territory tax for payment of tax dues under the Integrated Goods and Services Tax Act in accordance with the provisions of sub- section (5) of