Only Input Services can be distributed by ISD, if it wants to distribute Input Cenvat also


Cenvat credit on Input and Capital Goods can be distributed by the service provider only if such

person registered as First Stage Dealer or a Second Stage Dealer


All provisions and rules which apply to First Stage Dealer/Second Stage Dealer shall apply to such Output Service Distributor

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CA Maninder Singh's photo - Co-founder, Teachoo

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.