Order of utilisation of input tax credit

Notwithstanding anything contained in this Chapter and subject to the provision of clause (e) and clause (f) of sub-section (5) of section 49, the Government may, on the recommendation 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, to words payment of any such tax.