Section 49A: [ Utilisation of input tax credit subject to certain conditions. [Inserted by Maharashtra Act No. 67 of 2018, dated 14.12.2018.]

Q: What does Section 49A of The Maharashtra Goods and Services Tax Rules, 2017 (GST) deal with?

Section 49A GST pertains to "[ Utilisation of input tax credit subject to certain conditions. [Inserted by Maharashtra Act No. 67 of 2018, dated 14.12.2018.]". It is part of the The Maharashtra Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 49A of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs [ Utilisation of input tax credit subject to certain conditions. [Inserted by Maharashtra Act No. 67 of 2018, dated 14.12.2018.]. As verified on 19 May 2026.

Q: Is Section 49A GST still in force?

Yes, Section 49A of the The Maharashtra Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 49A GST?

धारा 49A GST is the Devanagari Hindi reference for Section 49A of the The Maharashtra Goods and Services Tax Rules, 2017. Section 49A of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs [ Utilisation of input tax credit subject to certain conditions. [Inserted by Maharashtra Act No. 67 of 2018, dated 14.12.2018.]. As verified on 19 May 2026.

Q: What is Dhara 49A GST?

Dhara 49A GST is the Roman Hindi reference for Section 49A of the The Maharashtra Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 49A of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs [ Utilisation of input tax credit subject to certain conditions. [Inserted by Maharashtra Act No. 67 of 2018, dated 14.12.2018.]. As verified on 19 May 2026.

Q: How to cite Section 49A of The Maharashtra Goods and Services Tax Rules, 2017?

Cite as: "Section 49A, The Maharashtra Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Maharashtra Goods and Services Tax Rules, 2017, 2017, § 49A (India).

Law on Tips Editorial Board

- Notwithstanding anything contained in section 49, the input tax credit on account of State tax shall be utilised towards payment of integrated tax or State 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.