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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 tax credit distribution by Input Service Distributor must follow prescribed documentation and turnover based pro rata allocation.</h1> Input Service Distributor must allocate input tax credit of State and integrated tax by issuing prescribed documents. Distribution is permitted only against prescribed documents, not to exceed available credit, and must follow attribution rules: sole attribution to a single recipient; pro rata distribution among multiple attributable recipients based on each recipient's turnover in the State or Union territory during the relevant period relative to the aggregate turnover of attributable recipients operational in the current year; or pro rata among all recipients when applicable. 'Relevant period,' 'recipient of credit,' and 'turnover' are defined for allocation purposes.

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