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.
 Section inserted by Section 4 of The UTGST(A) Act, 2018, dt. 29-08-2018 and made effective from 01-02-2019 by Notification No. 01/2019-Central Tax dt. 29-01-2019.