Input Service Distributor credit distribution: CGST and IGST may be allocated as IGST to units across states. Input Service Distributors may distribute CGST and IGST credits as IGST credit to recipient units located in different States, permitting conversion of CGST into IGST for apportionment and uniform distribution across geographically separate units under the ISD framework.
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: CGST and IGST may be allocated as IGST to units across states.
Input Service Distributors may distribute CGST and IGST credits as IGST credit to recipient units located in different States, permitting conversion of CGST into IGST for apportionment and uniform distribution across geographically separate units under the ISD framework.
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