Section 3 - Amendment of section 9 - Union Territory Goods and Services Tax (Amendment) Act, 2018

Amendment of section 9 3 . In section 9 of the principal Act, in clause (b), the following proviso shall be inserted, namely: Provided that the input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax; .