Receipt of tax invoice towards inward supply necessary under ISD

JSW Steel Ltd. Vs Union of India (Orissa High Court) In view of definition of “Input Service Distributor” contained in Section 2(61), it is necessary that the ISD as an office is required to receive tax invoices towards inward supply. Facts- The Petitioner, being engaged in the business of manufacturing and sale of hot and cold rolled coils and sheets, galvanized coils and  sheets, and plates, it has been allotted with GSTIN 21AAACJ4323N2ZR (in the State of Odisha) and GSTIN 27AAACJ4323N2ZF (in the State of Maharashtra). In the State of Maharashtra the said registration number as ISD (Inp...