✔️ Cross Charge
• Cross Charge – The Concept
• Cross Charge – Issues
✔️ Input Service Distributor (ISD) – Mechanism
• Relevance of ISD Mechanism
• ISD – Legal Framework
• Definition of Input Service Distributor [Section 2(61)]
• ISD – Salient Features
• Availment of ITC by ISD
• Manner of Distribution of Credit by ISD – Section 20(1)
• Conditions/Restrictions for Distribution of ITC – Section 20(2)
• ISD – Documentation
• ITC Distribution by ISD – Other Relevant Points
• ISD – Some Issues
✔️ Position Post Amendment by Finance Act, 2024
• Amendment by Finance Act, 2024
• Applicability of Cross Charge and ISD Post Amendment
• External Services and Internally Generated Services
✔️ Q&A Session
