Definition amendment: Input Service Distributor and unique identification marking clarified for credit distribution and traceability. Amendments to section 2 expand the definition of Input Service Distributor to allow distribution of input tax credit for inter state supplies liable to reverse charge, effective from the first day of April, 2025; replace the combined term with distinct 'municipal fund' and 'local fund' and add explanations defining each as funds under local self government authorities empowered to levy and appropriate local taxes and fees; and insert a new definition of 'unique identification marking' as a unique, secure and non removable mark, including digital stamps or marks, to facilitate a track and trace mechanism.