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          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.

          <h1>Input Service Distributor credit distribution governs allocation of state and integrated tax credits among recipients by prescribed pro rata rules.</h1> Input Service Distributor must allocate input tax credit between State tax and integrated tax by prescribed document. Distribution conditions include: allocation only against prescribed documents; not exceeding available credit; single recipient credits to that recipient only; multi recipient credits apportioned pro rata based on each recipient's State or Union territory turnover during the relevant period relative to the aggregate turnover of operational recipients; and all recipient credits similarly apportioned. 'Relevant period' is the preceding financial year or, if unavailable, the last quarter prior to distribution; 'recipient of credit' shares the ISD's PAN; 'turnover' excludes certain duties or taxes.

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