Whether SGST / UTGST credit can be distributed as IGST credit by an ISD to recipients located in different States?

Whether SGST / UTGST credit can be distributed as IGST credit by an ISD to recipients located in different States?
Question 11
Bill
Concept of Input Service Distributor in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 11. Whether SGST / UTGST credit can be distributed as IGST credit by an ISD to recipients located in different States?
Ans. Yes, an ISD can distribute SGST /UTGST credit as IGST for the recipients located in different States.

Statute, statutory provis

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