What is Input Service Distributor (ISD)?

As per Section 2(56) of MGL, ISD means an office of
the supplier of goods and / or services which receives tax
invoices issued under section 23 towards receipt of input
services and issues tax invoice or such other document as
prescribed for the purposes of distributing the credit of
CGST (SGST in State Acts) and / or IGST paid on the said
services to a supplier of taxable goods and / or services
having same PAN as that of the office referred to above.
For the purpose of distributing the credit, ISD is deemed as
supplier of services.