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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>Entitlement allows an Input Service Distributor to distribute input tax credit for services received under the prior law into the GST regime regardless of whether invoices were received before or after the appointed day, as provided by section 140(7) of the CGST Act, permitting carryforward and allocation of such ITC under GST transitional provisions.</description>
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