The Union Territory Goods and Services Tax Act

Short title, extent and commencement

Definitions

Officers under this Act

Authorisation of officers

Powers of officers

Authorisation of officers of central tax as proper officer in certain circumstances

Levy and collection

Power to grant exemption from tax

Payment of tax

Utilisation of input tax credit

Order of utilisation of input tax credit

Transfer of input tax credit

Officers required to assist proper officers

Tax wrongfully collected and paid to Central Government or Union territory Government

Recovery of tax

Constitution of Authority for Advance Ruling

Constitution of Appellate Authority for Advance Ruling

Migration of existing tax payers

Transitional arrangements for input tax credit

Transitional provisions relating to job work

Miscellaneous transitional provisions

Application of provisions of Central Goods and Services Tax Act

Power to make rules

General power to make regulations

Laying of rules, regulations and notifications

Power to issue instructions or directions

Removal of difficulties

All sections

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.]

LAWGIST

# 9A Utilisation of input tax credit