The ISD Mechanism is based on the concept of ............

CS Executive · Tax Laws · PYQS · June 2022
The ISD Mechanism is based on the concept of ............
(A) Distributing the credit on common invoices pertaining to Input Services
(B) Distribution of goods (inputs or capital goods) among the branches
(C) Both (A) and (B)
(D) Neither (A) nor (B)

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: GST

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