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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: pro rata allocation by recipient turnover under prescribed documentation and conditions.</h1> Input Service Distributor must issue a prescribed document specifying distributed input tax credit; distribution cannot exceed available credit and must be to recipients to whom the service is attributable. If attributable to one recipient, credit goes solely to that recipient. If attributable to multiple recipients or all recipients, distribution is pro rata based on each recipient's turnover in the State or Union territory during the relevant period relative to the aggregate turnover of operational recipients. The relevant period is normally the preceding financial year or, if unavailable for some recipients, the last available quarter prior to distribution. 'Recipient of credit' and 'turnover' are defined for these purposes.

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