https://www.taxtmi.com/caselaws?id=789975 Common input tax credit on services procured by a head office for multiple State registrations could be distributed either through the Input Service Distributor mechanism or by issuing tax invoices under section 31 of the CGST Act for the relevant period. The then-applicable definition of Input Service Distributor did not expressly cover credit relating to reverse charge services, and the binding circular clarified that ISD was not the only permissible route. Recipient units could avail credit subject to sections 16 and 17. On that basis, a demand built on mandatory ISD distribution alone was unsustainable. en-us Tue, 09 Dec 2025 00:00:00 +0530 Fri, 17 Apr 2026 08:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789975 Common input tax credit on services procured by a head office for multiple State registrations could be distributed either through the Input Service Distributor mechanism or by issuing tax invoices under section 31 of the CGST Act for the relevant period. The then-applicable definition of Input Service Distributor did not expressly cover credit relating to reverse charge services, and the binding circular clarified that ISD was not the only permissible route. Recipient units could avail credit subject to sections 16 and 17. On that basis, a demand built on mandatory ISD distribution alone was unsustainable. Case-Laws GST Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789975