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<h1>Input Service Distributors Can Distribute Pre-Appointed Day Credits Under Section 162 of Model GST Law 2016</h1> Section 162 of the Model GST Law, 2016, addresses the credit distribution of service tax by an Input Service Distributor (ISD). It allows the distribution of input tax credit for services received before the appointed day, even if the related invoices are received on or after the appointed day. This provision ensures that ISDs can distribute credits for services irrespective of the invoice receipt date, facilitating a smoother transition under the new tax regime.