In terms of section 2(54) of the model GST law:
“Input Service Distributor” means an office of the supplier of goods and / or services which:
- Receives tax invoices issued under section 28 towards receipt of input services and
- issues a prescribed document for the purposes of
- Distributing the credit of CGST (SGST in State Acts) and / or IGST paid on the said services to a supplier of taxable goods and / or services
- Having same PAN as that of the office referred to above;
For the purpose of distributing the credit, ISD is deemed as supplier of services.