Act Number: 14

Act Name: The Union Territory Goods and Services Tax Act, 2017

Year: 2017

Enactment Date: 2017-04-12

Long Title: 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.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 9A: Utilisation of input tax credit.
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).
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