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        Question 10 - Whether the SGST and IGST Credit can be distributed as SGST credit?

        FAQ on GST dated 21.9.2016 based on Draft Model GST
        Chapter 11
        Concept of Input Service Distributor in GST

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        Input Service Distributor credit distribution permits SGST and IGST to be allocated as SGST credit for units in same state. An Input Service Distributor may distribute SGST and IGST credit as SGST credit to recipient units located within the same State, subject to the ISD mechanism for apportioning input tax credits among multiple units.
                          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 permits SGST and IGST to be allocated as SGST credit for units in same state.

                                An Input Service Distributor may distribute SGST and IGST credit as SGST credit to recipient units located within the same State, subject to the ISD mechanism for apportioning input tax credits among multiple units.


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