Amendment status not verified — confirm the current text below against the official source.
After section 39 of the principal Act, the following sections shall be inserted, namely:- 30 "49A. Notwithstanding anything contained in section 49, the input tax credit on account of S:a:e tax s-al, e tiised towards payment of integrated tax or State tax as the case may be, only after the input tax credit a aiabte on account of integrated tax has first been utilised fully tots ards such pamenc. 35