Section 9A
Utilisation of input tax credit.
The Union Territory Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith or incidental thereto.
1
[9A. Utilisation of input tax credit.—Notwithstanding anything contained in section 9, the input
tax credit on 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 on account of integrated tax has
first been utilised towards such payment.]
Notes
1. Ins. by s. 4, ibid., (w.e.f. 1-2-2019).