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    <title>Whether CGST and IGST credit can be distributed by ISD as IGST credit to units located in different States?</title>
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    <description>Input Service Distributors may distribute CGST and IGST credits as IGST credit to recipient units located in different States, permitting conversion of CGST into IGST for apportionment and uniform distribution across geographically separate units under the ISD framework.</description>
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      <description>Input Service Distributors may distribute CGST and IGST credits as IGST credit to recipient units located in different States, permitting conversion of CGST into IGST for apportionment and uniform distribution across geographically separate units under the ISD framework.</description>
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