<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">Yes. Input Tax Credit (ITC) can be availed by a GST registrant in respect of the services procured in a consolidated manner from third party vendor which are directly used in the course or furtherance of business in more than one State, e.g. statutory audit fees, advertisement and marketing expenses, consultancy fees etc. The same needs to be appropriately invoiced or distributed through the ISD mechanism to the &ldquo;distinct persons&rdquo; who have actually used such services.</span></span></p>