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- Tobacco Duty (Town of Bombay) Act, 18576
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Under section 49B, Central Goods and Services Tax Act, 2017 (1)
Text
Section 49B, Central Goods and Services Tax Act, 2017 [S10-7NH]
As at 8 September 2026. In force from 1 July 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].
49B. Order of utilisation of input tax credit.—
(1) 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, State tax or Union territory tax, as the case may be, towards payment of any such tax.
Made under this section, or naming it (1)
Circular No. 98/17/2019-GST [C10-3CX], 23 April 2019, in force. No recital printed.
Cited by (2)
Rule 85, Central Goods and Services Tax Rules, 2017 [S10-G1A], 19 June 2017, Band A. "section 49B".
Rule 86, Central Goods and Services Tax Rules, 2017 [S10-G2C], 19 June 2017, Band A. "section 49B".
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