Dear Sir/ Madam,
As per Clause 61 of Section 2 of CGST act defined Input service distributor, My Question is while defining such term in CGST act, Legislature used "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" this sentence at the end of the defination. what is the meaning of this ???
Can any one explain it ???
"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;
Thanks
CAclubindia
