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of <h1>Input Tax Credit from Previous Law Services Distributable Under GST Regime Regardless of Invoice Date, Per Section 162.</h1> If services were received by an Input Service Distributor (ISD) under the previous law, the Input Tax Credit (ITC) related to these services can still be distributed under the GST regime. This applies regardless of whether the invoices for these services are received on or after the appointed day, as per section 162.
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