Section 2(61) of CGST Act: Meaning of “Input Service Distributor”

Definition of the term “Input Service Distributor” under the Central Goods and Services Tax (CGST) Act, 2017

As per Section 2(61) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “Input Service Distributor” means an office of the supplier of goods or services or both which receives tax invoices issued under section 31 towards the receipt of input services and issues a prescribed document for the purposes of distributing the credit of central tax, State tax, integrated tax or Union territory tax paid on the said services to a supplier of taxable goods or services or both having the same Permanent Account Number as that of the said office.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Section 2 of CGST Act, 2017: Definitions

Leave a Reply