Case of MRF Limited, AAR Tamil Nadu Ruling Dated 1st September 2025. AAR ruled that with the amendment to Section 2(61) and Section 20 of the CGST Act, being made effective from 1st April 2025 vide Notification No.16/2024 dated 6th August 2024, following the procedure for receiving and distribution of common input services in terms of Rule 54(IA) of the CGST Rules, is not consistent with the legal position from 1st April 2025. The applicant cannot continue to receive the Input Service Invoices issued by the Service Provider/Supplier of Service for the Common Input Service in the name ‘of and addressed to Applicant’s Regular Registration and subsequently transfer the same to MRF HO ISD Registration for subsequent distribution of the common Input Tax Credit through ISD Mechanism.