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    <title>Whether the SGST and IGST Credit can be distributed as SGST credit?</title>
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    <description>An Input Service Distributor may distribute SGST and IGST credit as SGST credit to recipient units located within the same State, subject to the ISD mechanism for apportioning input tax credits among multiple units.</description>
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      <description>An Input Service Distributor may distribute SGST and IGST credit as SGST credit to recipient units located within the same State, subject to the ISD mechanism for apportioning input tax credits among multiple units.</description>
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