Provision of ISD as per Act and Rules, Goods and Services Tax - GST

[CASUNIL BHANSALI]

Section 20 provides that credit of integrated tax be distributed as "integrated tax or central tax". However, rule 39 of CGST Rules provides that "input tax credit on account of integrated tax shall be distributed as input tax credit of integrated tax to every recipient.".
Discripency in provision of Act and Rule