Input Service Distributor credit distribution: CGST and IGST credits may be allocated as CGST credit for units in same state. An Input Service Distributor may allocate CGST and IGST input tax credits as CGST credit to recipient units located within the same State; the conversion and distribution as CGST credit is permitted where the recipients are intrastate, reflecting the ISD's role in pooling and pro rata distribution of input service tax credits under the GST credit distribution 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 credits may be allocated as CGST credit for units in same state.
An Input Service Distributor may allocate CGST and IGST input tax credits as CGST credit to recipient units located within the same State; the conversion and distribution as CGST credit is permitted where the recipients are intrastate, reflecting the ISD's role in pooling and pro rata distribution of input service tax credits under the GST credit distribution framework.
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