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<h1>Input Tax Credit Distribution Rules for Input Service Distributors under Manipur GST Act 2017: Key Conditions and Procedures</h1> The Manipur 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, using prescribed documentation. Distribution is subject to conditions such as not exceeding available credit and allocating credit based on attributable input services. Credit distribution must be pro rata, based on the recipient's turnover in a State or Union territory during a relevant period. The 'recipient of credit' refers to suppliers sharing the same Permanent Account Number as the ISD.