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of <h1>Input Service Distributor Expanded: Broader Credit Distribution Mechanism Clarifies Tax Invoice Handling and Reverse Charge Scenarios</h1> A legal document defining Input Service Distributor (ISD) under GST law, detailing its scope and functions. The definition evolves from 2017 to 2025, expanding to include tax invoices for services under reverse charge mechanism and covering invoices received on behalf of distinct persons. The key focus is on distributing input tax credit across different tax categories while maintaining compliance with statutory provisions.
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