Tagged “input-service-distributor”

1 article on input-service-distributor.

Landmark JudgmentHigh Court of Judicature at Madras

Reliance Jio v. Union of India: when ISD input-tax-credit is distributed

Madras HC holds ISD input-tax credit is distributed when it becomes legally available under Section 16, not on the invoice date; Section 20 speaks of 'credit'.

Valkya Editorial·1 Jun 2026·8 min