Input Service Distributor registration requires separate registration and prior registrations do not migrate under the new GST regime. An Input Service Distributor must obtain a separate registration to operate as an ISD; the registration threshold limit does not apply. Existing ISD registrations under the earlier service tax regime will not be migrated, and prior ISDs must obtain fresh registration under the GST regime to continue operating as ISDs.
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Provisions expressly mentioned in the judgment/order text.
Input Service Distributor registration requires separate registration and prior registrations do not migrate under the new GST regime.
An Input Service Distributor must obtain a separate registration to operate as an ISD; the registration threshold limit does not apply. Existing ISD registrations under the earlier service tax regime will not be migrated, and prior ISDs must obtain fresh registration under the GST regime to continue operating as ISDs.
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