Input Service Distributor definition expanded to include reverse-charge invoices and mandated distribution of input tax credit across distinct persons.

The definition of Input Service Distributor is expanded to encompass tax invoices received for services charged under the reverse charge mechanism and invoices received on behalf of distinct persons, and requires distribution of input tax credit in the manner prescribed by the distribution mechanism; the amendment also expressly covers invoices chargeable under integrated tax law to clarify cross-legislation applicability.

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