Central Goods and Services Tax Act, 2017 · Chapter X: Payment of Tax
Section 49A: Utilisation of input tax credit subject to certain conditions
Notwithstanding anything contained in section 49, the input tax credit on account of central tax, State tax or Union territory tax shall be utilised towards payment of integrated tax, central tax, State 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 fully towards such payment.]
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 14 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 49A
- M/S Ndcon Constructions v. Commissioner of Delhi Goods and Service Tax & Ors
- Gng Electronics Pvt Ltd v. Commissioner of Central Goods and Service Tax & Ors
- Hilbert Innovations Pvt Ltd v. Commissioner of Delhi Goods and Service Tax & Anr
- M/S Jai Maa Enterprises v. Principal Chief Commissioner Cgst and Cx, Delhi & Ors
- Shri Balaji Polymers Through Its Proprietor Mr. Anil Kumar v. Sale Tax Officer of Delhi Goods and Service Tax and Another
- Best Crop Science Pvt. Ltd. Through Authorized Representative v. Principal Commissioner, Cgst Commissionerate, Meerut and Ors
- Kay Kay Overseas Corporation v. Commissioner of Central Goods and Service Tax & Ors