https://www.taxtmi.com/article/detailed?id=7436 The document explains that Input and Input Service mean goods or services used or intended to be used in the course or furtherance of business (excluding capital goods as inputs), and that an Input Service Distributor is an office which receives invoices for input services and issues prescribed documents to distribute CGST/SGST/IGST/UTGST credit to suppliers with the same PAN. Input Tax comprises central, state, integrated and union territory taxes (including import and reverse charge taxes) excluding composition levy, and Input Tax Credit is the credit of such input tax available to registered taxable persons for business use. en-us Mon, 29 May 2017 08:09:02 +0530 Mon, 29 May 2017 08:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7436 The document explains that Input and Input Service mean goods or services used or intended to be used in the course or furtherance of business (excluding capital goods as inputs), and that an Input Service Distributor is an office which receives invoices for input services and issues prescribed documents to distribute CGST/SGST/IGST/UTGST credit to suppliers with the same PAN. Input Tax comprises central, state, integrated and union territory taxes (including import and reverse charge taxes) excluding composition levy, and Input Tax Credit is the credit of such input tax available to registered taxable persons for business use. Articles Goods and Services Tax - GST Mon, 29 May 2017 08:09:02 +0530 https://www.taxtmi.com/article/detailed?id=7436