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    <title>If services are received by ISD under the earlier law, can the ITC relating to it be distributed in GST regime</title>
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    <description>Section 162 permits an Input Service Distributor to distribute input tax credit in the GST regime for services received under the earlier law irrespective of whether the related invoice is received on or after the appointed day.</description>
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      <description>Section 162 permits an Input Service Distributor to distribute input tax credit in the GST regime for services received under the earlier law irrespective of whether the related invoice is received on or after the appointed day.</description>
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