Input Service Distributor definition expanded to require receipt and distribution of input tax credit from taxable service invoices. The amendment redefines Input Service Distributor as an office of a supplier that receives tax invoices for input services, including invoices for services specifically taxable under the relevant chargeability sub-provisions, and is liable to distribute the input tax credit to distinct persons in the manner provided by the existing distribution mechanism.
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.
Input Service Distributor definition expanded to require receipt and distribution of input tax credit from taxable service invoices.
The amendment redefines Input Service Distributor as an office of a supplier that receives tax invoices for input services, including invoices for services specifically taxable under the relevant chargeability sub-provisions, and is liable to distribute the input tax credit to distinct persons in the manner provided by the existing distribution mechanism.
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