If services are received by ISD under the earlier law, can the ITC relating to it be distributed in GST regime

If services are received by ISD under the earlier law, can the ITC relating to it be distributed in GST regime
Question 23
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 23. If services are received by ISD under the earlier law, can the ITC relating to it be distributed in GST regime?
Ans. Yes, irrespective of whether the invoice(s) relating to such services is received on or after the appointed day – section 162.
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Statute, statutory pr

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