Input Service Distributor credit distribution: pro rata allocation by recipient turnover determines eligible input tax credit recipients.

The provision requires an Input Service Distributor to distribute input tax credit between State and integrated tax by prescribed document, subject to conditions: distribution only against prescribed documents; not exceeding available credit; credits attributable to a recipient go only to that recipient; credits attributable to multiple recipients are apportioned pro rata by each recipient's State or Union territory turnover during the relevant period to the aggregate turnover of operational recipients.

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