Change in the definition of ISD – Interim Budget 2024
The Government introduced the Interim Budget on 1st February 2024. An important change that has been made vide the Finance Bill, 2024 is the change in the definition of Input Service Distributor (“ISD”) u/s 2(61) of the Central Goods and Services Tax Act, 2017. Earlier the definition read as – “Input Service Distributor” means an […]