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        Question 8 - Can a company have multiple ISD?

        Faq On GST (2nd Edition) Dated 31.3.2017
        Chapter 11
        Concept of Input Service Distributor in GST

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        Input Service Distributor can be obtained separately by different company offices within a single entity, permitting multiple ISDs. A company may obtain more than one Input Service Distributor (ISD); distinct operational units or offices such as marketing or security may apply for separate ISD registrations so that input tax credits for services received by those units are centrally received and distributed by their respective ISDs.
                          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 can be obtained separately by different company offices within a single entity, permitting multiple ISDs.

                                A company may obtain more than one Input Service Distributor (ISD); distinct operational units or offices such as marketing or security may apply for separate ISD registrations so that input tax credits for services received by those units are centrally received and distributed by their respective ISDs.


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