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	An Input service distributor (ISD) is a taxpayer who may be a supplier of goods or services or both.
In simple words "The recipient of goods or services is required to pay interest only on input tax credit utilized from e-credit ledger for payment of tax & not on whole amount of input tax credit to be reversed".
 
  
  
  LIVE Course on GSTR-9 & GSTR-9C (Technical | Practical | Concept - Based)
 
                                
                             
  
  