law: 4. After section 9 of the principal Act, the following sections shall be inserted,  namely:
  "9A. Notwithstanding anything contained in section 9, the input tax credit on  account of Union territory tax shall be utilised towards payment of integrated 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 towards such payment.
  9B. Notwithstanding anything contained in this Chapter and subject to the  provisions of clause (c) of section 9, the Government may, on the recommendations  of the Council, prescribe the order and manner of utilisation of the input tax credit on  account of integrated tax, Central tax, State tax or Union territory tax, as the case may  be, towards payment of any such tax.".