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<h1>Finance Act 2024 amends section 2 of CGST Act, redefining 'Input Service Distributor' effective April 1, 2025.</h1> In the Finance Act, 2024, an amendment is made to section 2 of the Central Goods and Services Tax Act, 2017. The amendment revises clause (61) to redefine 'Input Service Distributor' as an office of a supplier that receives tax invoices for input services, including those taxed under specific sub-sections of section 9. This office is responsible for distributing the input tax credit for these invoices as outlined in section 20. This amendment will be effective from April 1, 2025, as per Notification No. 16/2024-Central Tax.