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    <title>Manner of distribution of credit by Input Service Distributor</title>
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    <description>Input tax credit received on input services by an office acting for distinct persons must be distributed through registration as an Input Service Distributor. The credit of central tax or integrated tax is to be allocated in the prescribed manner, within the prescribed time, and subject to prescribed restrictions and conditions, by issue of a document showing the amount of credit being distributed. The provision governs allocation of credit on invoices received for or on behalf of distinct persons, including specified reverse-charge services.</description>
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      <title>Manner of distribution of credit by Input Service Distributor</title>
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      <description>Input tax credit received on input services by an office acting for distinct persons must be distributed through registration as an Input Service Distributor. The credit of central tax or integrated tax is to be allocated in the prescribed manner, within the prescribed time, and subject to prescribed restrictions and conditions, by issue of a document showing the amount of credit being distributed. The provision governs allocation of credit on invoices received for or on behalf of distinct persons, including specified reverse-charge services.</description>
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