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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Understanding Input Service Distributor: Section 2(61) of CGST/SGST Act on Tax Credit Distribution Among Supplier Units.</h1> An Input Service Distributor (ISD) is defined under Section 2(61) of the CGST/SGST Act. It refers to an office responsible for receiving tax invoices related to input services and distributing the credit to supplier units that share the same PAN. The distribution of credit is done proportionately among these units.