Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of section 49, 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.
 Section inserted by Section 21 of The CGST(A) Act, 2018 dt. 29-08-2018 and made effective from 01-02-2019 by Notification No. 02/2019-Central Tax dt. 29-01-2019.