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<h1>Amendment to Finance Bill 2024: Updates Definition of 'Input Service Distributor' in CGST Act, 2017, Section 2(61)</h1> In the Finance Bill, 2024, an amendment to the Central Goods and Services Tax Act, 2017, modifies section 2, clause (61). The revised definition of 'Input Service Distributor' refers to an office of a supplier of goods or services that receives tax invoices for input services, including those subject to tax under certain subsections of section 9. This office is responsible for distributing input tax credit for these invoices on behalf of distinct persons as outlined in section 25, following the procedure specified in section 20.