The amount of input tax credit available in the electronic credit ledger of the
registered person on account of,
(a) integrated tax shall first be utilised towards payment of integrated tax and
the amount remaining, if any, may be utilised towards the payment of central tax and
State tax, or as the case may be, Union territory tax, in that order;
(b) the Union territory tax shall first be utilised towards payment of Union
territory tax and the amount remaining, if any, may be utilised towards payment of
integrated tax;
(c) the Union territory tax shall not be utilised towards payment of central
tax.