Concept of ISD and Cross Charge under GST
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- By Chetan Kulasri
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- Last Updated on 16 December, 2025
Latest from Taxmann
Suniana Bhatia & Kavita Kapoor – [2021] 128 taxmann.com 429 (Article)
A lot of concepts kept their ball rolling from the erstwhile law to GST. Input Service Distributor “ISD” is one such concept. Further, a new theory of cross charge was also set in motion. The end result of both is apportionment of input taxes across multiple registered persons under the same PAN, although the two theories are divergent.
In this article, the authors have discussed the legal provisions related to ISD under GST and explained the distinction between ISD and cross charge.
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