Section 20: Manner of distribution of credit by Input Service Distributor

Q: What does Section 20 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) deal with?

Section 20 GST pertains to "Manner of distribution of credit by Input Service Distributor". It is part of the The Maharashtra Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 20 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs manner of distribution of credit by Input Service Distributor. As verified on 22 May 2026.

Q: Is Section 20 GST still in force?

Yes, Section 20 of the The Maharashtra Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 20 GST?

धारा 20 GST is the Devanagari Hindi reference for Section 20 of the The Maharashtra Goods and Services Tax Rules, 2017. Section 20 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs manner of distribution of credit by Input Service Distributor. As verified on 22 May 2026.

Q: What is Dhara 20 GST?

Dhara 20 GST is the Roman Hindi reference for Section 20 of the The Maharashtra Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 20 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs manner of distribution of credit by Input Service Distributor. As verified on 22 May 2026.

Q: How to cite Section 20 of The Maharashtra Goods and Services Tax Rules, 2017?

Cite as: "Section 20, The Maharashtra Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Maharashtra Goods and Services Tax Rules, 2017, 2017, § 20 (India).

Law on Tips Editorial Board

(1)

The Input Service Distributor shall distribute the credit of State tax as State tax or integrated tax and integrated tax as integrated tax or State tax, by way of issue of document containing the amount of input tax credit being distributed in such manner as may be prescribed.

(2)

The Input Service Distributor may distribute the credit subject to the following conditions, namely :-