Input Tax Credit of IGST can be utilised for 

• IGST Liability
• CGST Liability
• SGST Liability
• UTGST Liability

Input Tax Credit of CGST can be utilised for 

• CGST Liability
• IGST Liability

Input Tax Credit of SGST can be utilised for 

• SGST Liability
• IGST Liability

Input Tax Credit of UTGST can be utilised for 

• UTGST liability
• IGST Liability