Articles 3rd Feb 2024

Interim Budget 2024: Scope of amendments proposed in provisions governing Input Service Distributor

Authors

Stella JosephPartner | Mumbai
Rushil ShahPrincipal Associate | Mumbai
Anushree KothariAssociate | Mumbai

Latest Thought Leadership

Investment Funds
Alerts & Updates 29th Jul 2026

IFSCA Informal Guidance Addresses Use of PSP Payment Accounts for Fund Subscriptions and Redemptions

Read More
Alerts & Updates 29th Jul 2026

Labour and Employment – Recent Judicial Developments

Read More
Investment Funds
Alerts & Updates 29th Jul 2026

The India-Mauritius DTAA Protocol and the Principal Purpose Test: Treaty Entitlement, Substance and the Post-2017 Investment Landscape

Read More
international trades
Alerts & Updates 24th Jul 2026

USTR Finalises Section 301 Forced Labour Tariffs

Read More

While the Interim Budget 2024 proposed no changes in the overall tax strucuture both direct and indirect tax, it has proposed a significant (though expected) amendment in relation to the the provisions governing Input Service Distributor (ISD) under GST.

Against this backdrop, Stella Joseph, Partner, Rushil Shah, Principal Associate, and Anushree Kothari, Associate, Economic Laws Practice (ELP) have co-authored an article ” Interim Budget 2024: Scope of amendments proposed in provisions governing Input Service Distributor” published by ETGovernment.

The authors deliberate upon the possible impact that the proposed amendment may have on businesses and the need to revisit and streamline the business structures to be in alignment with GST laws.

Read the article here

Privacy Policy

As per the rules of the Bar Council of India, lawyers and law firms are not permitted to solicit work or advertise. By clicking on the "I Agree" button, you acknowledge and confirm that you are seeking information relating to Economic Laws Practice (ELP) of your own accord and there has been no advertisement, personal communication, solicitation, invitation or any other inducement of any sort whatsoever by or on behalf of ELP or any of its members to solicit any work through this website.