Input service Distributor

please follow blog for your queries answer https://www.gstsoln.com/all-about-transitional-provisions-us-140-compiled-with-relevant-rules-in-general-language-from-business-point/ point 7-8

yes under point 1,2 of blog

isd is a term used for receipt of service only. if it also receiving goods thn its not isd it is head office.show it as headoffice & teke the credit