Section 20 - Manner of distribution of credit by Input Service Distributor.

2[20. (1) Any office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9 3[of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017], for or on behalf of disti

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8 Notifications/Circulars on Section 20

8 case laws on Section 20