Input Service Distributor credit distribution governs allocation of state and integrated tax credits among recipients by prescribed pro rata rules. 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.