ISD distribution of CGST and IGST credits to out-of-state recipients is effected as IGST under GST rules. An Input Service Distributor must distribute CGST and IGST credits to recipients located outside the State in the form of IGST, so cross state allocations are effected as IGST.
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Provisions expressly mentioned in the judgment/order text.
ISD distribution of CGST and IGST credits to out-of-state recipients is effected as IGST under GST rules.
An Input Service Distributor must distribute CGST and IGST credits to recipients located outside the State in the form of IGST, so cross state allocations are effected as IGST.
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