Addition of new Sections 49A and 49B

Addition of new Sections 49A and 49B. 21. After Section 49 of the Principal Act, the following shall be added, namely: "49A. Notwithstanding anything contained in Section 49, the input tax credit on account of State tax shall be utilised towards payment of integrated tax or State tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised fully towards such payment.