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<h1>Rajasthan GST Act 2017: Input Service Distributors Must Distribute Tax Credits Correctly Based on Recipient Turnover and Documentation</h1> The Rajasthan Goods and Services Tax Act, 2017, outlines the distribution of input tax credit by an Input Service Distributor (ISD). The ISD must distribute State tax as State tax or integrated tax, and integrated tax as integrated tax or State tax, through prescribed documentation. Distribution conditions include ensuring credit does not exceed available credit, attributing credit to the correct recipient, and distributing credit pro rata based on recipient turnover during a relevant period. The relevant period is determined by the previous financial year's turnover or the last available quarter. 'Recipient of credit' refers to suppliers sharing the ISD's Permanent Account Number.