UTGST Section 9b — Transitional provisions relating to job work
UTGST Act · Transitional provisions relating to job work
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Section 9b of the UTGST Act, 2017 governs Transitional provisions relating to job work. It provides the core statutory basis, outlining the essential legal principles, rights, and liabilities under Indian indirect tax law. Section 9b UTGST: Transitional provisions relating to job work — eligibility, conditions, case laws and compliance impact under Indian tax law.
Section 9B. Order of utilisation of input tax credit. Notwithstanding anything contained in this Chapter and subject to the provisions of clause (c) of section 9, 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.1
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1
Inserted vide s. 4 of the Union Territory Goods and Services Tax (Amendment) Act, 2018 w.e.f. 01.02.2019