Section 49A: [ Utilisation of input tax credit subject to certain conditions. [Inserted by Punjab Act No. 1 of 2019, dated 8.1.2019.]

Q: What does Section 49A of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 49A SGST pertains to "[ Utilisation of input tax credit subject to certain conditions. [Inserted by Punjab Act No. 1 of 2019, dated 8.1.2019.]". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 49A of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs [ Utilisation of input tax credit subject to certain conditions. [Inserted by Punjab Act No. 1 of 2019, dated 8.1.2019.]. As verified on 19 May 2026.

Q: Is Section 49A SGST still in force?

Yes, Section 49A of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 49A SGST?

धारा 49A SGST is the Devanagari Hindi reference for Section 49A of the The State Goods and Services Tax Act, 2017 (Model). Section 49A of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs [ Utilisation of input tax credit subject to certain conditions. [Inserted by Punjab Act No. 1 of 2019, dated 8.1.2019.]. As verified on 19 May 2026.

Q: What is Dhara 49A SGST?

Dhara 49A SGST is the Roman Hindi reference for Section 49A of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 49A of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs [ Utilisation of input tax credit subject to certain conditions. [Inserted by Punjab Act No. 1 of 2019, dated 8.1.2019.]. As verified on 19 May 2026.

Q: How to cite Section 49A of The State Goods and Services Tax Act, 2017 (Model)?

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

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Wednesday, 20 May 2026

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Section 49A SGST (The State Goods and Services Tax Act, 2017 (Model)): [ Utilisation of input tax credit subject to certain conditions. [Inserted by Punjab Act No. 1 of 2019, dated 8.1.2019.] | Law on Tips | Law on Tips

Table of Contents

The State Goods and Services Tax Act, 2017 (Model)

Chapter XP — ayment of Tax

Section 49A

[ Utilisation of input tax credit subject to certain conditions. [Inserted by Punjab Act No. 1 of 2019, dated 8.1.2019.]

- 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.