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Input Service Distributor

Input Service Distributor Likewise, Input Service Distributor(ISD) existed in pre-GST era, it will also exist in GST era but with a  difference in its entirety.  It is defined under Section 2(61) of CGST Act, 2017 as below: Section 2(61) “Input Service Distributor” means an office of the supplier of goods or services or both which receives…