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“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;
Every supplier is liable to register in the State from where he makes a taxable supply. As such, every supplier becomes a taxable person in the entire State when he is liable to register in any place in that State. When a supplier is registered as a taxable person in a State, then it appears that he is not qualified to be registered as an Input Service Distributor in that State. The only exception is where registration is obtained for separate business verticals.
ISD may be available where one does not have registration as a Taxable person but only expenses are incurred.
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