Under the unamended GST framework, an Input Service Distributor...

Under the unamended GST framework, an Input Service Distributor could not procure and distribute credit relating to common services liable to reverse charge through the ISD route, because the then-existing definition barred such procurement. The later Finance Act, 2024 remedy applies only from 01.04.2025, so it did not govern the disputed period. For that period, the CBIC circular of 17.07.2023 clarified that common credit need not be routed only through ISD and could also be transferred by tax invoice under Section 31. As the taxpayer had used ISD for forward charge credit and tax invoices for reverse charge common credit, and had availed only eligible credit, the contrary order was quashed.