Section 20(2)(e) in Tripura State Goods and Services Tax Act, 2017
(e)the credit of tax paid on input services attributable to all recipients of credit shall be distributed amongst such recipient and such distribution shall be pro rata on the basis of the turnover in a State or turnover in a Union territory of such recipient, during the relevant period to the aggregate of the turnover of all recipients and which are operational in the current year during the said relevant period.