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<h1>ISD can distribute CGST and SGST credits as IGST across states, ensuring proper documentation and adherence to conditions.</h1> The Input Service Distributor (ISD) is authorized to distribute input tax credits under the CGST and SGST Acts. The ISD can distribute credits of CGST as IGST and SGST as IGST when the distributor and recipient are in different states. Similarly, credits of CGST and IGST can be distributed as CGST, and SGST and IGST as SGST, when both parties are in the same state. Distribution must adhere to prescribed documentation and conditions, ensuring credits do not exceed available amounts and are allocated based on attributable services and pro-rata turnover among suppliers.