THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017
CHAPTER IV - PAYMENT OF TAX

Body 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.