The July 2023 issue of our newsletter talks about the concept of Input Service Distributor under GST Law. We also cover eligibility to be an input service distributor, compliance, restrictions for distribution of credit under ISD, and much more.
To summarise, in this newsletter we talk about the following:
Case Laws:
We take you through the facts of the case, provisions of the law and the ruling made by the concerned authority.
- Applicant is eligible to take full credit of gst charged in the tax invoice issued by the supplier, even if a commercial/financial credit note is issued later – AAR – Andhra Pradesh.
- Person appointed as GPA holder in India to be considered as service provider, liable to pay GST – Karnataka AAR
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