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[Cites 0, Cited by 0] [Section 49(5)] [Section 49] [Entire Act]

State of West Bengal - Subsection

Section 49(5)(a) in West Bengal Goods and Services Tax Act, 2017

(a)integrated tax shall first be utilized towards payment of integrated tax and the amount remaining, if any, may be utilized towards the payment of central tax and State tax, or as the case may be, Union territory tax, in that order;