Amendment status not verified — confirm the current text below against the official source.
Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of Section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of Integrated tax, Central tax or State tax, as the case may be, towards payment of any such tax.] Inserted by Act 36 of 2018.