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[Cites 0, Cited by 0] [Section 39(1)] [Section 39] [Entire Act]

State of Himachal Pradesh - Subsection

Section 39(1)(f) in Himachal Pradesh Goods and Services Tax Rules, 2017

(f)the input tax credit on account of central tax and State tax or Union territory tax shall-
(i)in respect of a recipient located in the same State or Union territory in which the Input Service Distributor is located, be distributed as input tax credit of central tax and State tax or Union territory tax respectively;
(ii)in respect of a recipient located in a State or Union territory other than that of the Input Service Distributor, be distributed as integrated tax and the amount to be so distributed shall be equal to the aggregate of the amount of input tax credit of central tax and State tax or Union territory tax that qualifies for distribution to such recipient in accordance with clause (d);