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        Section 17 - Manner of distribution of credit by Input Service Distributor

        MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016
        Chapter V
        INPUT TAX CREDIT

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        Input Service Distributor credit distribution governed by allocation rules, prescribed documentation, and supplier attribution with pro rata apportionment. Input Service Distributor credit distribution requires a prescribed document stating amounts distributed; inter state situations treat CGST/SGST and IGST as IGST, while intra state business verticals treat CGST/SGST and IGST respectively as CGST/SGST; distribution must not exceed available credit, must follow supplier attribution rules, and multi supplier credits must be apportioned pro rata by each supplier's State turnover during the relevant period.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Input Service Distributor credit distribution governed by allocation rules, prescribed documentation, and supplier attribution with pro rata apportionment.

                                Input Service Distributor credit distribution requires a prescribed document stating amounts distributed; inter state situations treat CGST/SGST and IGST as IGST, while intra state business verticals treat CGST/SGST and IGST respectively as CGST/SGST; distribution must not exceed available credit, must follow supplier attribution rules, and multi supplier credits must be apportioned pro rata by each supplier's State turnover during the relevant period.


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