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        Question 11 - Whether SGST / UTGST credit can be distributed as IGST credit by an ISD to recipients located in different States?

        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 credit conversion: SGST/UTGST can be allocated as IGST for recipients across states. An Input Service Distributor may convert accumulated SGST and UTGST credits into IGST and distribute those IGST credits to recipient units located in different States, thereby enabling allocation of State-level input tax credits across state boundaries for recipients situated in other States.
                          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 credit conversion: SGST/UTGST can be allocated as IGST for recipients across states.

                                An Input Service Distributor may convert accumulated SGST and UTGST credits into IGST and distribute those IGST credits to recipient units located in different States, thereby enabling allocation of State-level input tax credits across state boundaries for recipients situated in other States.


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