Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 39(1)] [Section 39] [Entire Act] Union of India - Subsection Section 39(1)(e) in The Central Goods and Services Tax Rules, 2017 (e)the input tax credit on account of integrated tax shall be distributed as input tax credit of integrated tax to every recipient;